The comparing between ACA 1232@40 MHz is a bit slower than a Blizzard 1230 IV with 60ns memory. 9.84 vs 10.01 Mips with Sysinfo 4.0
I have both these cards. The ACA 1232@40 MHz is faster than a GVP 1230@40 MHz and GVP1230@50MHz. I also own these cards.

The GVP 1230 Jaws I is a good accelerator card to play some WHDLoad games and 3D Shooters. Okay not at Full screen, but playable.
Cosmos' card also fitted a FPU and with some of the cards of ACA can fit a FPU, but it voids warranty if you fit one.
FPU can speed up with unpacking LHA files, 3D rendering and image processing.
I think this card is better value than an ACA card.