As the subject line suggests, can I assume that Acros 100 is the same beast in both 35mm and 120? I ask as I developed both of these in pyrocat HD - the 120 has a nice noticeable brown stain and the 135, well, hard to tell if it stained. I imagine it is, but I was struck by the difference.
I have shot Acros a lot in the past and have not noticed a difference between 135 and 120. I have even developed them together in the same tank with the same results. But I don't use a staining developer.
At one time emulsions varied depending on the film size/format and where coated, but these days the science is more precise and there's no noticeable variations.
In the 60's/70's Tri-X varied depending on where it was made/coated, and Kodak data-sheets gave different times etc for EK Rochester, Kodak Canada and Kodak UK as well as the format.