I remember reading somewhere (I know, I know) that what magpul had intended to do with the Masada was address the issues with the XM8, and create what they thought the XM8 should have been. There are definite similarities in the bolt carrier design. But there are a lot of differences also. The receiver of the ACR is aluminum, while the G36 is a steel-reinforced polymer. The "lower" on the G36 is really only the trigger housing, whereas the ACR lower includes the magwell. Then we can talk about the G36's modular magwell, which may or may not be a better design than the integrated magwell. Some would call the "ar-style lower" a step backwards from the G36 magwell. The charging handle on the G36/SL8 is patented, and pretty awesome, but there's nothing wrong with the (actually totally different) ACR CH.
I dunno. There are definitely similarities, but I wouldn't call it an "updated" G36. More like a cousin, that we can actually buy. But yeah, they're all built around that AR18 bolt carrier that Eugene Stoner (pbuh) designed.
I don't really know where I was going with this.