Of course you can… why would you think you would not? The rendering file, is actually a php file, so what do you think would stop you. From the plugin repository if you download the “ACF Blocks” – https://wordpress.org/plugins/acf-blocks/ there is a Post Block just to prove that it is possible.
The reason to use Gutenberg blocks as oppose to shortcodes are very obvious, besides, your customers will prefer to click things to work, as oppose to using shortcodes.
Welcome to the Advanced Custom Fields community forum.
Browse through ideas, snippets of code, questions and answers between fellow ACF users