I don't think that serious user has need to change resolution often - it's rather than he starts in medium or high and will stay in it whole day. Maybe will change to low at evening, to play little. So, that problem with ACCs and resolution change is really not relevant. My whole point was that way, how resident SW is loading with current ACC loading system is bad, not user friendly and flexible. Actually, whole idea about separated APP category as ACC was just bad. They should make system what allows keeping APP in RAM accessible for further usage. Partially done, as you can exit APP with TSR, so it remains in RAM, but without reenter it was good only for driver purposes, or background music and similar . Yes, it was very close to achieving what later APP switchers did in some way - and I say that it is not matter of just AES, but GEMDOS too - they should just add functions like Exit with Reenter opt. And Reenter to specific APP. AES should only take care about user interface for that.
Problem with 192KB was that it was set to location where was no space after 192KB ROM end - so they did not foresight need for larger TOS ROM space.
What resulted in changing whole TOS ROM location - what resulted in some incompatibilities - even in Atari SW - at least sold by Atari self .
I think that 256 KB was OK for TOS up to 3.xx, only Falcon has 512 KB .
In the beginning ROM chip prices were such, that 6 32 KB chips were cheaper than 2 128 KB ones. But ... they should swallow that 5 dollars and go on 2x128 KB at start, I think.
About TOS improvements: that's old story. SW development was always slower, especially if some big company stayed behind. New ideas, approacs were not popular in them. Surely it could be much better, or they should buy ASH

(ASH is who made Magic) .
It is not better really today with M$ in my opinion. They just release new Windows versions without any real improvement. Big talk - WIn 10 is so big improvement, that we skip number 9, blah, blah ... When you start it, you see nothing really new and useful - at least I did not. Just missed that shading of top Window bar

Seems as desparated way really, when they do some cosmetic changes, and new is worse actually. Long live Ubuntu !
Famous Schrodinger's cat hypothetical experiment says that cat is dead or alive until we open box and see condition of poor animal, which deserved better logic. Cat is always in some certain state - regardless from is observer able or not to see what the state is.