You mentioned one tire was at 3/32"... But what are the other tires at?
I replaced one tire under Tire & Wheel Protection package I purchased when I leased my 15, so it paid for itself. Naturally, that tire has 8/32". Tires did not wear evenly, so yes, I figure you need to drive like a saint and keep all the records to even consider claiming a warranty replacement. Scratch that.
Did the inspector provide you a report confirming that Acura would allow the tire under the damage waiver? I've never leased an Acura but I have leased other brands (Honda/GMC/Nissan/Toyota). It's been my experience that tires are typically not allowed under damage waivers... But if Acura is allowing it then that is an awesome perk and I applaud them.
Acura hires third party inspectors so the report is unbiased and at the same time inspector could not provide any guidance about Acura's damage waiver. Report simply states the damage on the vehicle (minor scratches consistent with 3 years ownership, no dings or dents). Worn out tire was a bit of a surprise, but not a shock. I used to lease longer than 3 years and would replace tires around 30,000 for safety reasons.
This is my 4th lease with Acura and previously I swapped into next, so indeed damage waiver up to $1500 covered any excess damages and end bill was $0.
This time, I'm getting a Volvo XC90. Current 18 is not that much of improvement over 15, besides I dislike push button shifter, among a few other things, like Acura's gimmicks about packages (I want Advance, but I need 7 seats. The only way to get that configuration is to bump up to Entertainment package. In 2015, it was forced onto Advance, so I consider I got it at no extra cost).
I'm also returning vehicle under the mileage allowance, so I'm hoping I will be able to negotiate a 0 cost return of the vehicle. Loyalty goes both ways, so we'll see if Acura still wants to consider me a return customer in the long term, but this would be another topic.