The Acid3 test on that website is officially unmaintained: https://lists.w3.org/Archives/Public/www-archive/2017Jul/000...
E.g. on my phone (iPhone, up-to-dare, I think) which scored 98/100 I get:
Failed 2 tests. Test 23 failed: expected '14' but got '5' - wrong exception for createElementNS('null', ':div') Test 25 failed: wrong exception Total elapsed time: 0.49s
The first one means it passed invalid parameters to createElementNS and expected a NamespaceError (14) exception but an InvalidCharacterError (5) exception occurred instead.
(I’m waiting at the drs office, and am happy to pass the time looking up error codes.)
Browsers aim to be backwards compatible with popular or influential sites, not synthetic tests.
So I figure it's one of three things going on here. One, modern browser makers just don't bother testing Acid3 anymore, and bugs have crept into the browser. Two, modern browsers knowingly break Acid3 because they prefer to implement performance enhancements that are not strictly compliant with standards. Three, updated standards have added syntax or rules that invalidate some of the strange stuff that is packed into Acid3.
See, for one example: http://www.howtocreate.co.uk/SGMLComments.html#simple