Routeman, I considered doing this myself as I had a Cal Alpha original DAC. The general feedback that I received on this same mod (about 15-18 months ago) was some liked it better modded and others didn't.
Overall though, the concensus was not to pay for the upgrade but instead to just buy the 24/96 version and see which you prefer. Sell the one you don't like more. The difference in value between these two DACs is only about $150 (then, 15-18 months ago), so based on this, it is more cost affective approach.
FWIW, I never got the 24/96. I eventually went with a Kora Hermes (which I loved). But that Cal Alpha is a great DAC, especially for the price! Be very careful when shipping that unit, you need to place a piece of foam on the transformer to support it. It has a tendency to crack at the connection point and then you have a couple hundred dollar repair.