In Gerber viewer, the drill.drl file outputted from ACE does not load in with correct dimensions.

In Gerber viewer, the drill.gbr presents exactly what shown in .dxf file. However, the drill.drl file outputted from ACE does not load in with correct dimensions.

When reviewing your gerber and drill files they both appear to be fine.  I have provided a sample "tutorial movie" showing me loading your "Drill and Gerber files" loaded by FAB 3000:

http://www.screencast.com/users/Numerical/folders/Jing/media/67dff07f-cec2-494e-b73e-32d3866364a8


Note:  Gerber files embeds the "format settings" (like:  Integer Digits, Decimal Digits, Type, and Zero Suppression) in the header, while Drill data does not.  So when loading Drill files into your gerber viewer, you must correctly configure the Drill format settings (Integer Digits, Decimal Digits, Type, and Zero Suppression).  Remember, that ACE 3000 will use the same "format settings" that the gerber file does.  See the 
screen capture for the settings to use during Drill Import:

http://www.screencast.com/users/Numerical/folders/Jing/media/d3fa26b9-f394-40a4-aca7-2d30909ab057



Note:  FAB 3000 does a pretty good job of guessing so that's why I didn't have to make any adjustments (in the tutorial movie above).