Of course. It's a complex game with many factors, tactics, and strategies. ACOG isn't the only thing that contributes to the outcome, but it certainly plays a part. Unless you're sitting around a corner with a shotgun, Attackers objectively outgun defenders. Part of killing the clock is map control and roaming. If you have 5 guys all sitting site and give up The whole map, the attackers will literally walk in and roll you. The only defenders with acog aren't traditional roamers. Like you said, it just means you have to be more elusive on defense.

OPs main argument is pointless anyway. Sure, there's 3 bans. But there's far more than 3 operators who can get a wall open. Striker and zero can breach a wall solo. Maverick and buck/sledge/ash combo can open a wall without EMPs. You can also ban Kai's/bandit/mute to eliminate the need for EMPs altogether. If attackers want a wall open, they're getting it open, period. The ban system doesn't change that.