Thanks for contacting Cisco,
The port mirror will mirror LAN and WAN traffic. Recreated in lab.
Also, LAN to LAN ACLs will only apply if you are traversing to another VLan ( subnet). Thus, the packets would be "routed" by IP address and the ACL will apply.
The LAN based ACL will not Deny on the same subnet ( Vlan). This is working as designed because LAN to LAN on the same subnet would not be routed, it would be "switched". Thus, the connection occurs at the MAC address level, not the IP level.
You could but your server in another VLan and then the ACL would Deny.
Hope this help
Best Regards,