Now that ACF generates can generate a JSON file outside of the theme directory, it would be nice if we could modify the settings dir, path, and ui from a constant within config. You’d just need to wrap your functions that check for filters to see if the constant is set. If it’s not set ( in most cases it won’t be ) people will be able to modify with filters.
acf/settings/dir ACF_SETTINGS_DIR
acf/settings/path ACF_SETTINGS_PATH
acf/settings/show_admin ACF_SHOW_ADMIN
In my case I have ACF UI disabled in staging, but enabled locally.