Very observant of you Rob. The input coupling caps were added when I was offering the Chinese "Alps" stepped attenuators which seemed to generate pops when moved from step to step (like the switching was break before make at some points). The coupling cap seemed to minimize this--although theory says the transients should be transmitted right through the cap. Anyway, the latest versions using the Alpha, Alps, or Noble pots do not use these caps or the grid resistors. Adding a cap should never be considered a sonic upgrade but you never know what might sound good to the ears.
The old balance control did reduce gain by about 6 dB. The increase resulting from its removal is not really needed in most cases except with low output portable CD players. You can get about 3 dB more gain using a 12AX7 type in the first stage in place of the 5751.
As for upgrades, the premium Purist HD definitely has a transparent, silvery sonic presentation but I can't pinpoint the critical components. The one I auditioned used Black Gates in the power supply, Caddock metal film resistors, and Hoveland caps bypassing the electrolytic output coupling caps (Black Gate). I am now offering this model with Auricaps instead of the Hovelands. I think that increasing the filter capacitance in the Ear+ by parallelling, say 100uF/350 V caps, across the first two filter caps would be a worthwhile upgrade experiment. (You might try a JJ cap dual 100 uF/500V attached under the chassis with a clamp).
Regards,
Lloyd