I really enjoyed this today! There was some clever parsing that played with the conventions without being unscannable.
I too puzzled at the relationship between 1ac and 3d until I realised that a result of a 1ac is to be 3 down! Yes I suppose someone who got 1ac could be a 3d but that’s fairly oblique compared to the more literal reading.
My COD, and a contender for COM (month!) is 9d. What a beautifully economic piece of wordplay - one of my last in and when the penny dropped I just said “wow”.