Well it would be really weird to sign-off on a patch that you don't agree with, so acked-by is quite redundant if you already signed off on a patch.
I posted an example a few days ago. I see a patch on the list, take it, modify it to improve _some_ parts of it, but it's still not "finished" and I'm still don't agree that it should be committed. But at least it's a bit better now.
In such a case I'd say I should sign-off (as I modified the patch), but I don't want to Ack it.
But you don't check it in yet either. The "ack" that we require is only for pushing stuff into the repo.
Segher