I feel kind of the same. In all my years flying and instructing on (light)twins both private and commercial I have never ever seen an "ACA" value in any POH or SOP. So maybe I also missed something important?
But with the lowest minima being CAT-I at 200 feet I don't really see the point. None of the twins I fly (Seneca / Aztec / Navajo) would have any problems doing a missed approach on one engine from 200 feet (or even from 100 feet). So maybe the DA is always higher than ACA in a light twin? But how would you get the ACA value for a Seneca or a Navajo for example ?
Just out of curiosity, What is the ACA value for a D42, and is that taken from the POH ??