The conclusion is... any updated L2j pack(like L2jorion) is as good as any L2OFF pack.
Many years ago L2Off was better. But not today.
L2j is easier to develop and customize,
From a players point of view, there is no obvious difference in pack.
From an Admin's point of view, L2j is cheaper and easier to customize to admin's preference.
The debate is not ACIS vs LUCERA..
The debate is L2OFF vs L2j.. and as time has gone on, L2J files have progressed and been updated to a point that L2OFF files are no better than L2J files.