As mentiuoned in the overview at the top of the page, Acacia is completely outclassed by Vidya - Celestial Swan, who both provides a stronger resistance debuff, has better uptime on her debuff, reduces enemy DEF, buffs the teams damage, amongst other benefits.
This means that the only times where you'd actually want to use Kaguya are
If you do not have Vidya yet.
If you can't use Vidya - for example Vidya is already being used in your other Neural Sim team that week, and hence can't be used for the second fight.
You have significantly and dramatically more investment into Kaguya, and none into Vidya (even then Vidya may still be the better choice...)
Vidya is the better support, but if she can't be used and you have Kaguya, then whilst Kaguya's support skill does reduce all of an enemies resistances, Kaguya herself does deal Frost damage, and both of her signature weapons provide Frost-specific effects.
Simialrly, since Acacia herself deals Frost damage, if using the Twilight logistics squad, Acacia will debuff enemies Frost resistance.
If using Prismatic Igniter and Amarna, then Acacia can be used to support any operative, but with either of her signature weapons or with Twilight squad, Acacia is best used to support a Frost dps.
The list of 5* Frost main-dps operatives is very short though:
Katya - Blue Bolt
Katya - Dawnwing
Katya - Rhapsody
Lyfe - Wild Hunt
Of these, Dawnwing and Rhapsody have much better dps than Blue Bolt and Wild Hunt, but Acacia works with all of them.
If Acacia is using Amarna squad (which provides ballistic buffs), then Blue Bolt and Rhapsody are her best choices, as Blue Bolt deals entirely ballistic damage, Rhapsody deals almost entirely ballistic damage, whereas Wild Hunt deals both ballistic and skill damage, and Dawnwing deals mostly skill damage
Acacia can also be used to support other Frost-damage operatives like Tess - Phantasia, Yao - Quiet Quitter, or Mauxir - Meow, but given that they are all vastly weaker than the above frost dps operatives they're obviously sub-par picks for your dps (and Tess and Yao are better as supports themselves anyway).
Again though - Acacia is a good support for any operative that deals Frost damage.