The Good:
1. Scratches can be buffed out of acrylic, glass scratches are permanent
2. Tank is more easily plumbed with hole saw
3. Acrylic's index of refraction is closer to water which means it is more transparent than glass
4. Acrylic is lighter so you need less people to lift it into place
5. Acrylic tank seams last longer and as such these tanks hold their value better
6. Easily cleaned with a "magnet" type cleaner (I use magnavore acrylic magnet & kit)
7. Acrylic is more insulating than glass which helps stablize temperature
The Bad:
1. Getting corraline off of the front, especially in the corners and seams is tough to do using a plastic scraper. However, I use the Kent metal scraper (not a razor) and if you are careful you can minimize scratching so that it is invisible!
2. Yes, acrylic scratches much easier than glass
3. There is limited access from the top , but you can work around this pretty easily
4. Acrylic tanks are usually more expensive
I have a 300 gallon acrylic tank and have managed to keep it relatively free from visible scratches. If it does get scratched, I use my scratch repair kit to buff out the scratches (without draining the tank or removing fish). Scratching was mostly and issue when I set up the live rock. After the initial setup, the only wat I have gotten scratches is via careless cleaning....believe it or not with the plastic Kent scraper. I now use the metal Kent scraper and have minimized scratching to hairline scratches that fill up with water and are invisible.
I think the biggest reason to go with glass above acrylic is that you can use a razor blade to get the corraline off. But if you keep up the cleaning with a Magnavore magnet or other magnet cleaner, this minimizes the drudgery of scraping off the corraline.
The top access problem does limit your ability to get into the tank, but it is not impossible to do what you need to (place rock, corals, cleaning, etc.). Especially if you do not plan to clean every surface of the tank...I do not clean the back wall.