First of all, we did compare a modified Oppo BDP-83 (non-SE) at CES, to the Transporter, using the Oppo as transport to the Transporter as DAC. It was VERY close with the slight edge going to the Transporter in terms of overall liquidity, due to the use of tubes.
Comparing the SE to the non-SE, there is greater resolution with the SE, but the difference, once both are modified, is quite a bit less then when stock.
I hope this helps!
Thanks,
Dan