The "most foolish" loudspeaker tweak/upgrade ... is

I suggest Von Schweikert Audio's "ULTRA Internal Wire Upgrade" at a 'mere' $39,700..

I'm seeing a new contender;
$15,000 to upgrade from gloss paint to veneer.
Any others ?

Not sure if this discussion will ever be conclusive - the only achievement is an opportunity to rant about how stupid it is to spend 39k on a wire upgrade when in view, perceived value is highly personal and subjective  - "cynicism is free", indeed, as someone said but so is stupidity and arrogance. But my point is who are we to judge? 

The 'audiophile' who has probably never spent more than 3-5k on his system will certainly find a 39k cable upgrade foolish. To each his own!

The audiophile who thinks spending $XXX makes them an audiophile, is equally foolish.