There's enough differences to make it worth it. Most notable is, as Ashley pointed out, the mapping system. In VX, the mapping is very VERY limited, but Ace fixes this by combining the XP tileset method with the VX tileset method, allowing you to use any number of a plethora of tilesets on each map with multiple passibilities, tags, and enemy regions if you set your database up right.
A lot of smaller stuff has been touched up on, such as battle backgrounds and the title screen, and the database has got a lot of new features to it that even I haven't fully explored yet. There's a built in character generator to create a custom sprite and face graphic, which is pretty nifty. We now have the ability to play movie files as well, something not seen since, what, RM2k3?
Oh, and there are fewer bugs than there is in VX, so that's a plus.