Let's not go nuts. They've proven they're among the more _competent_. The RPG is the best piece of hardware on the market right now, and the AK2 is a great budget product to kill the R4 and like.
But in the software department they're still lacking. The first party loader is inferior to AIO, and they have yet to compete with the Cyclo in functionality. Cyclo users enjoy save states and slow motion, while I haven't even seen Acekard express an interest in matching that.
I think it's cool that they were the ones to crack DSi, and so much for the naysayers over the previous lab tests. But still, that's a fourth product from them when they're lagging on supporting the older models in many respects. Between the amount people paid for the RPG, and the sheer quantity of AK2 users, I'm perceiving this as one more thing dividing their attention.