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My understanding is it is a file linked to your account that links to the epub file. It lets you and only you download your copy of the epub file you purchased.
I buy all my ebooks on Google Play and then export them via ACSM converter and back it up (you can only convert and exported file once)
Sounds smart might give it a go, but why not simply download epub direct from an ebooks retailer?
I’m not sure what an ACSM file is, think you could give me a TLDR?
My understanding is it is a file linked to your account that links to the epub file. It lets you and only you download your copy of the epub file you purchased.