Aside from the cost, ACQ107 is not very reliable in my experience. I have one that randomly drops the connection every now and then, even at sub-10Gbps speeds. Switching to a different NIC makes everything rock stable.

In my experience (Im running several of these) thats down to heat.

I redid the thermal paste on my cards and haven't had any issues since.

I've got several, they've been fine for me. That said modern NIC variants in general seem to be a crapshoot, regardless of speed/price.