Hey Dave,
Albert does a great job of outlining the upgrade, but essentially the ribbon tweeter is changed to an upgraded model, there are changes/modifications to the crossover and the full range driver. The internal wiring is changed to the delphi wiring found in the VSA speaker cables. And, the binding post are upgraded to the ones found on the VR 9SE. I just had to purchase the speaker cables to match the internal wiring of the speaker. I was shocked that this much upgrading only cost 2K(excluding the speaker cables of course).
Hopefully, someone else will chime in if I omitted anything.