Acceleration is what generates spin regardless of what kind of rubber you are using. What does acceleration mean? It is not the top speed of the racket. It is the ability of the racket to go from slow to fast.
Since this statement's meaning has been brought into question, I will say it differently.
In table tennis, the technique you need to generate good spin is that the racket starts at not too fast a speed on contact so the ball can sink into the sponge and the topsheet can grab the ball and while the ball is on the rubber, the acceleration of the racket, and the top speed you achieve while the ball is still on the racket allow the sponge and rubber to do their thing and create the spin.
If your racket just goes at an even speed that is decently fast the ball will leave the rubber too fast for most people to generate really good spin. If the ball sinks in to the sponge too far and hits the wood too hard, that, also, will not result in as good spin.
I don't know that starting a little slower and speeding up the racket's speed is as much of a factor in tennis. But I know that if you can get your racket to be a bit slower and accelerate during contact and the acceleration gets your racket to a fast enough speed before the ball leaves the racket so that the angle of the bat face and the deformation of the sponge and the grab of the topsheet combine to propel the ball out.....
Oh, that is too many words. My mind hurts. The players who have the skill and timing of making the bat go faster at the moment of contact and how much acceleration they get and what the top speed of the racket is as the ball leaves the rubber....
Oh no, it is still too many words.
If you look at Timo Boll's arm and racket and Ma Long's arm and racket in the videos presented above to illustrate the difference between full arm and half arm strokes, you can see that both of them bend their elbow fast on contact which accelerates the speed of the racket so the racket goes from slower to faster on contact.
Timo Boll's technique is particularly interesting. As he is about to contact the ball, his arm goes from bent to a bit straighter and then to much more bent as he is contacting the ball. It is almost like he is quickly writing a check symbol just before he contacts. That whipping action of the check symbol gives a lot of acceleration so his racket goes from slow to fast very fast.
Ma Long's technique is also interesting. His arm is moving at a moderate speed on contact (way faster than TBoll's arm which is moving the wrong way a moment before contact), his arm is almost straight, but right as MLong contacts the ball his elbow starts to bend and that makes the racket accelerate from a moderate speed to a much faster speed very quickly while he is contacting the ball.
So, from a Table Tennis technique standpoint, if the racket was moving very fast and at an even speed, no acceleration, no deceleration, the topsheet and sponge would not be able to do as much to generate the spin.
[I think I want to edit that last statement: So, from a Table Tennis technique standpoint, if the racket was moving very fast and at an even speed, no acceleration, no deceleration, the precision of the contact to get the topsheet and sponge to do their thing would would be exponentially harder to achieve.]
If the racket has enough acceleration on contact so that the racket on contact is not moving too fast but by the end of the contact which really is a very short time, the racket is moving much faster, then the topsheet and sponge will be able to do what they need to to generate the spin much more effectively.
All this is also dependent on the angle of the racket in relation to the ball through the stroke. But I am not going to bother talking about this because now my head hurts. Okay, no it doesn't really. I am just having fun.
I do personally think the original statement was enough for most people. But Pnachtway is actually correct from a technical standpoint. And I do appreciate that. I just know I like to simplify the overly technical stuff so that anyone can understand it without a physics degree.
If you have the timing to accelerate your racket on contact the sponge and rubber will be better able to do what they need to so that you can generate more spin.