In the codebase used to build the Mesa 20.2 release,
Switching the RADV driver to the new backend became possible after ACO achieved parity in functionality with the old backend developed by AMD for the AMDGPU driver, which continues to be used in the RadeonSI OpenGL driver. Valve Testing
The ACO backend aims to provide code generation that is as optimal as possible for game application shaders, as well as achieving very high compilation speeds. ACO is written in C++, designed with JIT-compilation in mind, and uses fast data structures to iterate over, avoiding pointer-based structures. Code Intermediate Representation is fully based on SSA (Static Single Assignment) and allows for register allocation by accurately precalculating the register depending on the shader.
Addendum: At the moment, ACO only works for the Mesa RADV Vulkan driver. But the ACO developers
Source: opennet.ru