- It's up to the client to make sure that the `acr` value in the id_token is acceptable.
- If you are worried about an attacker changing the `acr_values` param in transit, you should consider using a signed or even better... a signed, encrypted request object. Banking guidelines go even further, requiring request object registration on the server, and then using the `request_object_uri` param, which makes it even more tamper resistant.