The main distinction between Device Tree and ACPI is that Device Tree is purely a description of the hardware that exists, and so still requires the OS to know what's possible - if you add a new type of power controller, for instance, you need to add a driver for that to the OS before you can express that via Device Tree. ACPI decided to include an interpreted language to allow vendors to expose functionality to the OS without the OS needing to know about the underlying hardware.