The SE upgrade is made by Globe Marketing. AFAIK they put teflon V-Caps, together with cryoed tubes and some symposium dampers. The upgrade costs $700 and is well worth the money. Replacing the caps by itself puts the player in different league in terms of resolution, transparency and microdynamics.
Although you can buy the caps and install them by yourself, you can't get cryoed tubes (unless you solder them off and send for cryogenic treatment).
Although you can buy the caps and install them by yourself, you can't get cryoed tubes (unless you solder them off and send for cryogenic treatment).