My opinion is indeed subjective but not entirely dismissive. - I do realize that ACR is almost an industry standard, a very useful universal piece of software and that many swear by it.
I also insist on using Macs rather than Windows, but I do realize that most of the world's useful work gets done on Windows.
By the way, have you ever tried Raw Developer? It's a neat alternative universal Raw converter for those who don't want to upgrade their Photoshop license. I find the quality is quite good.
I did look at Raw Developer a while back and it was very good. However, I use Windows for most of my personal work (occassionaly playing with Macs) and most of my Mac exposure is at work where critical raw development is less common (and we always have the latest CS suite anyway). So, Raw Developer doesn't suit me in that regard. For a complete workflow, I still prefer ACR (I prefer it to LR, although I have that as well and find it very useful). I'll happily change as tools change to get what I want from them.
I completely accept that other people have other preferences - I think the issue here is that people were discussing lens correction in CS5 and all you seemed to want to do is argue that people shouldn't use ACR. Wrong place, wrong time, perhaps?