I was under the impression that ACID3 no longer represented the web standards as documented by W3C, and a fully compliant browser should in fact fail ACID3?
From the archived blog post
> Acid3 dates back to 2008 and the web platform specs have changed over time so a perfect score, using the version hosted on acidtests.org, is now only 97/100. The version hosted on the web platform tests site has been updated to match the specs and so, using that, browsers should score 100/100