If you want to go down that rabbit hole feel free, but its a fact I know to be true from 1st hand experience.Fact-Checking is a disease with me:
Polycarbonate sheet Hardness R 118
Tensile ultimate 9500 psi
Softening temp 152 degC
Acrylic sheet Hardness Rockwell M 93 (about the same as Rockwell R 118)
Tensile ultimate 10000-11700 psi
Softening 115 deg C
Cannot put my finger on the reason for scratch resistance differences?
Acrylic can also be buffed out, where that really does not seem to work with polycarb.