I bought my first OG HomePod when they were initially released, and eventually had six (and four HomePod Minis too).
I bought one of the OG HomePods with AC+ because I was planning to use it in a conservatory and so it would experience a wider temperature range and potentially more moisture than devices in other rooms. It is still fine about six years later. In fact, only one of my OG HomePods has failed and the other five are still going strong. I replaced the failed HomePod with a Mini since I didn’t need the output of a full-size device.
So, I wouldn’t personally bother with AC+ on another HomePod.