Yes, polycarbonate and acrylic are both strong, durable plastics. In fact, polycarbonate is more resilient than acrylic initially. However, acrylic holds up in sunlight, withstands impact, and remains clear (scratch-free) over time. On the other hand, polycarbonate becomes brittle, yellow, and cloudy in UV light plus it scratches easily. 

Additionally, acrylics are less expensive to produce, and they are lightweight which keeps shipping costs down. If you’re looking for a portable goal or worry about the installation, the fact that the material is lightweight is just another reason acrylic is the best basketball backboard material.