Paul,
we tested 2 S&B units with only different enclosures.There was an audible difference.The all maple encl. was more musical than the steel encl.The maple was also shielded with copper on the inside.All other components were supplied by Bent.It seems the encl. can can have an effect on the overall sound.
I'll be constructing mine with spruce that has been coated with violin varnish ala the Altman DAC.
rollo