IMHO the SB2 can be made to sound better than the SB3 when using the analog connections.
There IS more room to "upgrade" the internal power supply capacitors and coupling capacitors.
If you are planning to use ONLY the digital ouput< there is not much difference between the two (after mods)
The main thing you should look for in a mod is the removal of the audio op amp and running the analog ouput direct from the DAC chip to a set of aftermarket connectors through a pair of very good film caps
Changing out the stock power supply for a linear power supply will also make very big improvements