Monarchy Audio DIP 48/96, Anyone have one?

I was curious about this little monster box. I have not heard many reviews. Any thoughts?
The Monarchy Audio DIP 48/96 is "Transformational".I am using a Parasound 1500 CDC/Transport with an Audioquest Eagle Eye digital cable feeding the signal from the transport to the Monarchy Audio DIP 48/96 and the Creative Cable Concepts Silver Bullet digital cable coming out of the Monarchy Audio DIP 48/96 feeding a Musical Fidelity X-Dac V-3 with XPSU.The X-DAC and XPSU are connected with the Audio Revelation Umbilical Power Cord. I am using a MCcormack DNA 225 Power Amp, B&K Reference 50 Pre-Amp, SoundString interconnects and Speaker cables, a M&K Sub and JMlab Diva Utopia Be Speakers.
I'm using a Gateway PC (dual core, 4 gigs ram, 10,000 rpm drives in a raid array) firewire out to an MAudio Firewire Solo, to Monarchy DIP, into Musical Fidelity XDac V3 w/XPSU3, Revelation Audio umbilical, nordost digital cable, into Cayin A50T tubed intergraded, nordost red dawn IC, shunyata diamondback with B&W 685 speakers.
As good as you think the Monarchy upsamplers are model
48/96 or whatever ,I found through a fellow audiophile a guy who is a true semi retired audio engineer that has worked for Theta and transformed my pre- dac-24
as well the 48/96 DIP ,he replaces the capacitors with much higher grade, specific Silver wire , and has a patent pending transformer setup that the professioanls are now using
that was developed strictly for digital and brings jitter to it's knees ,balanced or rca and it wipes the floor up with these $1.00 special blue transformers in the stock unit .after this mods My unit has beaten several that went for almost $2k,that is impressive and my dac-24
even beat my brothers Ayre setup that is over $7k.Yes it did cost me a few bucks but night and day better in returnfor moneys spent.
My brother and myself are long time Audiophiles not novices
I thought I have seen it all,I guess not, one more thing a lot of the guys on Audiogon that profess to be mod experts ,have no degrees and are parts stuffers I have found out the hard way one actually ruined my cd player last year .I won't mention any names .