Chris e-mailed back with a detailed list of materials and labor (or "labour" in Canadian): 23 various BlackGate caps for $175 for instance, Soundcoat damping panel, and a pair of Bybee's ($80 ea), op amps, wire, resistors etc.
The total mod with 5.5 hrs of labor could come to $850, but they seem more than willing to work within a customer's budget as well..
rbrb,
BTW, the DAC I have is technically NOT Sonic Frontiers, but the more entry-level
Assemblage.I imagine they had to compromise parts quality to keep the unit at its price point.
So the Adcom you mentioned above may well be at a similar or higher "starting point" for upgrades.