Well done on completing the TAS. Yoshi's Island is not an easy game and it's always nice to see new people taking it on. I have quite a lot of comments about the run, most of which is critique. I hope the authors (or future authors) will take some of these points on board.
First of all, I don't see how this is ACE. I'm not an expert on the 2-7 glitch, but as far as I understand it's basically having too many sprites in memory to cause some sort of overflow that leaks into level data to unlock 6-8. If it really were ACE, wouldn't you be able to execute arbitrary code? And if you could execute arbitrary code, it would obviously make more sense just to jump to the end of the game. I think this run is simply a good old "any%" run that uses every available glitch to beat the game as fast as possible.
Wall jumps are missing throughout the run. The authors claim "Unlike the SNES TAS, Yoshi cannot wall-jump", but this is simply false. Searching for "super mario advance 3 tas" on YouTube brings up this
https://www.youtube.com/watch?v=JM76W1X1leA
which is 13 years old and uses wall jumps in the very first level. This suggests to me that the authors probably did not do a lot of research before starting the run, which is unfortunate because the game has quite a long history. I also agree with Tompa that the run generally feels quite boring. Yoshi's Island gives opportunities to juggle enemies, throw eggs etc. all over the place. None of it is mandatory, of course, but, in my opinion, it is one of the things that makes the game special and it is a shame not to showcase it. I also think Walgrey did not actually answer Tompa's question. The point is that a lot of things (egg shots, juggling eggs etc.) can be done without losing time. This is again demonstrated in the YouTube link above, which I think is probably the best reference for what a good future GBA YI TAS should look like.
I would be interested to know if the left+right running trick is possible on GBA, as it would obviously save time everywhere, especially if the runners do not want to add in all the egg antics.
I also noticed some additional things on individual levels.
1-1: You are aware that running on slopes loses time. Why then do you land on one just after the first piranha plant? There are some other small examples of this in other places in the run, but I won't point them all out. You are also aware of the slope trick to increase Yoshi's running speed. It's not clear then why, for example, you jump over the first few slopes in the level, which is the ideal place to increase your speed.
1-2: A wall jump would save time climbing the wall. It's also not clear why you used the 2nd pole for the extended flutter rather than the first one.
1-6: The first cave in this level looks strange. Why do you bounce twice on the first arrow lift? Also, is it really not possible to avoid the flutter after the big bounce? I understand that you want to avoid red coins, but this looks suspicious. Wall jumps might allow you to reach the warp faster like in 100%. The final cave would also obviously benefit from a wall jump. The other thing to note is that 1-6 actually has a 1-1 warp on SNES. See here:
https://www.youtube.com/watch?v=gNft0w9BFQA . It would be interesting to know if it's possible on GBA.
1-7: Are melon bug boosts not possible on GBA? (See 4-5 on the SNES 100% TAS). They can be used to get large boosts in 1-7 on SNES. Waiting for the flower at the end also seems strange. I would imagine that just collecting a few more flowers and getting the bonus on a more favorable goal ring position would save some frames.
1-8: The key pot mechanics look a bit different on GBA (eggs seem to affect it less?), but the obviously question is why didn't you hit the pot with more eggs? These could have been brought in from earlier levels. It seems weird to ride the 2nd arrow lift in the final room. Why not just spit it out and jump on it? The boss fight also looks quite slow. Is a 1 cycle not possible like it is on SNES? It looks as though you could have benefited from having more eggs.
2-1: A wall jump would probably help finish the big climb faster.
2-2: Wall jumps would be useful throughout this level, for example to climb the wall near the spikes in the first room directly rather than having to go over the pole at the top, which is more of an RTA route. They could also be used in the 2nd room to avoid the 2nd big spring.
2-4: A wall jump would avoid the need for extended fluttering in the 2nd room. Also, there is a trick with the red switch that doesn't require the extended flutter, which you can see in this RTA run
https://www.speedrun.com/sma3/runs/m38powqy . The final room can probably be done faster either with chaining wall jumps, or at least turning around faster (e.g. by holding down).
2-5: You should check if using a shell to boost over the walls near the start is faster than taking the lower path or not.
2-6: You could use an egg to clear some foam near the start. This lets Yoshi fall a bit before initiating the ground pound. An upward shot on the door feels like a weird choice. Surely a neutral egg shot is faster there?
2-7: The room with the falling blocks looks slow. I'm not sure whether it's possible to get underneath both or not like it is on SNES, but at the very least it's preferable to skip the 2nd one rather than the first. See the RTA I linked for 2-4. Their route looks better than what you did.
6-8: The Bowser fight just feels very slow. I dunno how different it is to SNES, but a few basic things I would look into are 1) can the 2nd rock sequence be skipped with successive shots like on SNES? 2) In general, we found it preferable to chain shots together. This reduces the time Bowser spends stunned, which means he runs back to you sooner and is therefore accessible again to egg aiming angles.
Overall, I think this TAS is not a bad effort, but could probably be substantially improved both in terms of speed and entertainment.