While W&F is good, AC is much better IMO.
As mentioned, it has programable "head latency" (movement) that gives a much more realistice feel/view in the VC.
It also has programable Latency (movement) in the spot view that is also more realistic.
The ability to easily program a runway position (with a single mouse click) to view a landing aproach on replay is great! On replay, simply Shift+right mouse click to pick your runway position to view the aproach and landing. Then swith to approach view and view the landing.
These three things alone is worth the small price!
Finally, Serge's support for AC is outstanding.
Just last week I needed a new Key after a reformat and Serge e-mailed me the new key in a few hours!
To me, FS-9 is just not complete without AC.