Please explain whats the differece between ACL ACL Template?
See pg 135-36 of Content Server Fundamentals 6.5. Basically, ACL Templates use aliases instead of explicit members, allowing for one ACL across multiple membership contexts, i.e. departments.
Read my blog on Permission Set Template (aka ACL Template):
http://johnnygee.wordpress.com/2006/09/12/permission-set-templates-friend-or-foe-part-1/
http://johnnygee.wordpress.com/2006/09/14/permission-set-templates-friend-or-foe-part-2/