Photoshop and LR/ACR are different because of the differences in working spaces, which dictate the color numbers that the algorithms are looking at. You were having ok results in PS's CR Filter. I was too, until I converted your image from my PS's internal working space of ProPhotoRGB to sRGB. Then I got a worse perspective but the opposite way from LR/ACR:
Eric Chan is a camera raw engineer at Adobe--you'll see his name in the list if you do (Help /) About Plug-ins / Camera Raw. Here is Eric's response when I asked him about the differences you (and I, above) were seeing after observing I could see differences in PS's CR-Filter if I converted one colorspace to another.
In general, Upright is (very) sensitive to both the input data, and how the code is built. Change a single pixel in the input image, and you can get a different result. Change the instruction ordering/scheduling, and you can get a different result. This means Mac and Windows builds may produce different results, because Mac and Windows have different compilers; same is true between 32-bit and 64-bit builds (e.g., on Windows), since the instructions are different.
For these reasons, you should not actually expect that invoking Upright will produce the same results, under different circumstances / entry points. However, it is expected that once Upright has computed a result on a particular image, wherever you take that image afterwards (Mac vs Win, ACR vs Lr), it will always continue to look the same -- i.e., the computed transform/correction will remain the same.
Eric
So it's not a bug that things are different, at if the workspace and therefore the internal pixel numbers are different, which is true between LR/ACR and PS-Filters.