From the ACF relationship field - with check in query contains correct results
<?php
// get only first 3 results
$ids = get_field('related__content', false, false);
// args
$args = array(
'post_type' => 'any',
'posts_per_page' => 3,
'post__in' => $ids,
'post_status' => 'publish',
'orderby' => 'post__in',
);
$the_query = new WP_Query( $args ); ?>
<?php
if (!empty($the_query->query_vars['post__in'])) { // if the post_in query var is not empty...
?>
<section class="related-panels">
<div class="holder">
<?php if (get_field('related__title')): ?>
<h2><?php the_field('related__title');?></h2>
<?php endif; ?>
</div>
<div class="holder">
<?php if ($the_query->have_posts()) : while ($the_query->have_posts()) : $the_query->the_post(); ?>
<div class="related-panels__panel">
<a href="<?php the_permalink(); ?>">
<?php
the_post_thumbnail( '372x245' );
?>
<div class="panel-text">
<h2><?php the_title(); ?></h2>
</div>
</a>
</div>
<!-- related-panels__panel -->
<?php endwhile; endif; wp_reset_postdata(); ?>
</div>
<!-- holder -->
</section>
<?php } // if not empty ?>