I brewed a Helles using an acid rest at 103°F (39.5°C) this past weekend. From my OP, the only thing I can say is that it did not have a noticeable effect on my efficiency. My efficiency came out the same as my last lager, which was a German Pils with the same grain bill and mash schedule, minus the acid rest.
When it becomes drinkable 8+ weeks from now, I'll try to remember to post back the final results, but somehow I'm not expecting much. In similarly brewed beers, I don't have chill haze issues without the acid rest and I don't filter my beer, so the only thing left is, "enhances head stability and mouthfeel of the finished beer." But my foam stability is pretty good (always room for improvement) and there's plenty of mouthfeel in my Hochkurz mash lagers.
So, I'm one step away from saying acid rests aren't worth it unless you need it for mash pH.
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