This is a really nice bit of work, thanks for building it and writing it up.
I'm not deep enough in xo-server plugin internals to give you useful feedback on the implementation, but the tag-driven approach to CPU weight and IO priority is clever; XO exposes those knobs manually in the VM advanced view, so automating them off tags is a neat layer on top.
The one-ACL-per-VM limitation you mention is interesting; I think that's a genuine gap rather than something you're missing, though I could be wrong.
If multiple ACL assignments per VM would help others too, it might be worth a short entry on https://feedback.vates.tech so the XO folks can see the demand, and @Team-XO-Backend might find the plugin itself interesting.