Acknowledgements using Attributes

I am evaluating a client's set up of the acknowledgement function and have never experienced the way this is set up.  Do any of you have your acknowledgement process set up using queries that pull from attributes?  I'm trying to decide if it's easier to scrap this system and start over with the standard set up we all have learned or use this system, which is cumbersome and doesn't attach the acknowledgement letter to the process?  Any thoughts?
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