I have yet to touch AC24, however our resellers subscription scheme comes with a lot of content they add for the Dutch market and a fairly robust template that we've based our own off many years ago. Upgrading our template is fairly do-able from version to version. This alone makes it worth the price.
I'm hoping for some 'killer' addition to AC25 or some quality of life improvements here and there.
AC23 does well, though some bugs have still not been fixed... (explode imported drawing DWG that ends up with new renovation status... I'm looking at you!)
It does seem 'rude' to be send the bill for the new year which incl. the renewal without knowing up front what you are paying for. AC24 already felt like paying for half a product...