They are not going to gut the ACA, that would not only be extremely unpopular but also impossible in the current congress with only a 2 seat majority in the house for the Republicans.
They have to get it past the filibuster. Dems will not back down from that one, a lot of people don’t seem to realize what a slim margin the MAGAs have in Congress, it won’t take much to topple it. And their “Mandate” is more like a “Meh-ndate”