I disagree, ACR is the only way to get the best and most acute results .
This isn't necessarily true. I'm fairly sure ACR can't account for the curve baked into footage from Blackmagic cameras, for example. So results from ACR on Blackmagic footage won't be as accurate as Resolve.
Resolve still can't debayer ML Raw right at best its a big compromise ,
Can you cite a specific example where Resolve can't debayer Canon/ML footage properly? I'd like to see this if it is indeed a problem. I haven't had a problem. I believe Midphase uses Resolve, so perhaps he can chime in.
It you per-grade with ACR in A.E. I find the workflow is faster in the end.
I done the resolve workflow & find it not faster just more convenient and you still
have to spend the time to grade ,where as per-grading . Bulk of you grading work is already done.
reddeercity, with respect it sounds like you're not as up to speed as you probably should be with Resolve. Any professional colorist will tell you Resolve is one of the best tools for finishing. The only people I know that would even suggest color correcting in After Effects aren't colorists and don't know Resolve. I'm not saying you're one of them, I'm just saying in my experience those are the types that recommend an AE workflow. Furthermore, I have worked as both a visual effects and post production supervisor on feature films, and know both pieces of software well. I can say, without hesitation, that After Effects is
the wrong tool for color correction and finishing. It is excellent for motion graphics and visual effects work, and I use it extensively for both. I wouldn't consider using it to color correct anything outside of matching elements in VFX compositions. Yes, technically you
can use it for color correction. But then you can also write C programming code in Microsoft Word.
Let face it we are working with raw with photographic color space not video, so you must treat it as such and prepare it properly
to enter in the Video color space. There will always be short cuts to quality but can you live with the results , personally I can't .
Just my two cents . 
You should choose a workflow that suits your needs, but it's a bit shocking that anyone who knows both Resolve and After Effects would prefer After Effects. I highly recommend you spend some more time with Resolve. I think once you get more accustomed to it, you'll find it's much better.
