There are two very distinct Eras of the "Acme" namespace: before and after Filter::Simple. In fact, it gave to occasional non-expert authors the ability to expose their overly inventive minds to unsuspicious users. Lots of fun!
Source filtering should, of course, be used with extreme caution for "professional" code. And Filter::Simple lets you do it quite nicely either way.
Don't write source filters. They will make your momma cry. That said, if you really need to write a source filter because it will make your life a lot easier, or because you have a wicked idea for an Acme:: modules, and if your mother has already passed on to her great reward... then this module makes it really, really easy to write most filters. Use it, not Filter::Util::Call.