Squeeze Box upgrades


So far I have found two places that upgrade the SB3.Red Wine Audio and Bolder Cable.Which one has the better offer?I'm not to sure on battery power source or Panasonic and Black Gate.
gellis1
Is there any difference in sound quality between buying a very good sound card with 24/192 sampling and a breakout to a SB3?
looks like there's a SB3 with the digital mods from RWA for sale/trade here:

http://www.audiocircle.com/circles/viewtopic.php?p=238088#238088
"Why in the heck does he want to trade for a stock unit?"

The whole deal is kind of odd, but may have some very reasonable explanation-who knows. :)
Maybe he needs money. Maybe he is in trouble with his parents or wife who just got the credit card bill.
Let me re-word this,what are the sonic differences between a good 24/192 sound card with a breakout box or a SB3?