I have not had the the 96k mod done to my Gen Va but it is my understanding that it upgrades the unit to 20 bit/96k and not 24 bit/96k. The upgrade allows for the decoding of 24/96 DVDs(not the new DVD-audio discs). It does not do any upsampling. Since there are so few 24/96 DVDs(Chesky stuff primarily) I never went with the upgrade.
Theta GenVa Upgrade
I want to upgrade my DAC and have been waiting for Theta to come out with their Gen VI, but I am starting to wonder if they will ever produce it. They have a habit of announcing products years before they produce them and given all of their attention to surround processors lately I am starting to wonder if they will produce a Gen VI at all. Any suggestions on a DAC in the $5000-6000 range that would improve on the sound of the Gen Va? I have been considering the MSB Platinum DAC. Thanks