Theta Pro-Gen V-A Has anyone done the upsampling

I purchased new a Theta Pro-Gen V-a D/A about four years ago and I was wondering if anyone has had this unit upgraded to the ''new'' upsampling it worth the $500 that Theta is charging to do this upgrade. I would appreciate any response if anyone has done this upgrade.
I haven't had mine done but I spoke with someone who had. He felt it was worth the money. Be aware that this mod gives you 20/96 NOT 24/96.
Thank you for responding..but what does that mean.....I thought that it was going to be 24/96 ?
Nope. It will handle 96 KHz but will still be a 20 bit machine, not 24 bit. Cantact Ed at Theta (301) 270-5214 for more information. Ed is in Maryland while Theta is in Agora Hills, Ca. but he is their "answer man", like Leonard is at ARC.
To my understanding the $500 modification allows the Gen Va to accept and decode 24/96 digital signals but it does not upsample standard CD signals to 24/96. The upgrade may sound better but I do not think it is because of upsampling. I also believe that the DACs actually run at 20/96 and not 24/96 as stated in the above post.