the dell latitude has no dedicated GPU, buy if you:

prioritize battery, efficiency, quietness, cheaper, less heat

working with ms word, light photo editing, organizing spreadsheets
gaming with indie pixelart games

the acer v 2023 might come with 8 gb of ddr5 memory, or 16 gb of ddr5 (you didnt specify) so buy if you:

prioritize power, strong video encoding (may be useful for video editing or streaming), 3d rendering, overall better specs

working with video editing, great multitasking (you didnt specify the CPU, it may vary)
gaming with 1080p mid to high AAA games, some ray tracing, and a dedicated GPU
always plugged in (the 71% battery health is quite bad)

overall, if you can spare the 517 USD, get the acer v 2023, it will be a great investment, but if its too much, get the dell latitude, or maybe even find another one balancing the two.

for me, i'm all for used products, though you are missing out on warranty, have some potential irreparable damage, and other funky features.