why not simply deploy a decent dac, recieve as intended updates from Sonos and be done with it? Yes the Sonos is limited to CD quality bit rate etc for... now.
I to run a ZP 90 into a Modi although not a W4S moded one. Every component in the chain makes a difference. This site is loaded with people talking about what noticeable SQ improvements you can get with upgraded digital source components. The W4S mod completely replaces the I2s bus and clocking mechanism. W4s is a respectable outfit with years of experience in Digital and Class D implementations. I don’t think they would risk reputation tarnish with fluff products. But the question is whether it makes a difference for you type of listening. I compared both unmoded and mod’d units and think it does, especially for extended listening sessions. Plenty of independent reviews out there as well. My Moded ZP90 has been in service going on 5 years.
I would speculate the Mod brings the Port up to the SQ of a Bluesound node but then you have the elegant bombproof SONOS interface.