For outbound ("in2out") traffic, translation is done first and then output ACLs are evaluated. For inbound ("out2in"), it's the opposite. Input ACLs are evaluated and then translation.
This matches the documentation here:
https://docs.netgate.com/tnsr/en/latest/acl/acl-nat.html#acl-and-nat-interaction
Where in the documentation did you see it is the same in both directions so it can be evaluated and corrected if necessary?