I have personal experience with a number of Naim power amp recaps, though not specifically a 140. In every case, the performance improvement was not subtle. If you've been happy with your 140 and it still suits your needs, a recap is a good investment. It will be ready to roll for another 10+ years and, if you decide to sell it on down the line, it will go faster and at a higher price for having the work done. Good luck and good listening.