Hi Ivan, here is my tuppence :
I personally use “Utility - sRGB - texture” as an IDT for a sRGB file. (gamma=2.2"approximately" & sRGB gamut) I know some people use “Output - sRGB” as an IDT but I have never been personally a big fan of this method.
Unfortunately I am not very familiar with resolve and log footage. But from what I can see, I would not expect to have the same result between a 3D LUT from Resolve and an ACES LUT. The ODT from ACES includes 4 LUTs in total (if I am not mistaken) including a filmic look (s-curve shape). This may be why it looks a bit more contrast and saturated.
I am happy to hear from ACES experts if that makes sense, 
Chris