I almost did the same thing as you did. With an exception that the "Package ACL handling" is "overwrite". Also another question, do we have to put all the users in the "Principle names"? I wonder what if we have a few hundred or even thousands?
If you are going to migrate the users/groups using ACLS then you will have to put those users/groups under "Principle names". If you have a large number of users, those users must be part of a few groups. You can provide these groups name instead of users under "Principle name".
Anyway in your case you have already migrated the users as per the adobe document, right? Unselect "Include principles" and try getting the acls of couple of users. If this doesn't work there might be some issue with acs commons version you are using which we can look into further.