syserr's page

You could - but you couldn't put any enhancement bonus onto the gloves. It'd probably only be useful against targets which you have a lot of trouble hitting normally due to massive armor. (Full plate/shield fighters etc.)

Still - not a bad option, and the gloves are a very solid choice for anyone using TWF if they don't have access to gloves of dueling. (8000gp for gloves along with two +1 weapons is cheaper than have two +1 corrosive weapons.) And it's handy to have the option of the touch attack.

It might also be useful if the target is vulnerable to acid, as I believe the sneak attack damage would become acid damage since the only damage dealt without the sneak attack would be acid.

That is the intent, to be able to easily hit things with high physical armor.

Combing the UE looking for ways to Sneak Attack as a touch attack (also found Robe of Needles) as last session we found a guy with 30 AC and I couldn't touch him...

Anyone can make a melee touch attack at any time, it just does no damage unless using a spell or other ability. Delinquent gloves allow any touch attack to do and extra 1d6 damage. So yes, you can make a touch attack for 1d6 acid with the gloves, and if that would trigger a sneak attack, the sneak attack will also do acid damage.

Exactly what I wanted to hear!

I'm a level 8 rogue (BAB +6/+1) with 20 Dexterity (+5 bonus) and the Weapon Finesse and Improved Two Weapon Fighting feats.

Therefore my Full Attack with light weapons is:
Mainhand +9/+4
Offhand +9/+4

My question is, if I buy Deliquescent Gloves (UE pg 234), is there some reason I can't make those attack as touch attacks that deal 1d6 acid damage instead of using a weapon, and apply sneak attack damage to them when applicable?