I don't have any real experience modifying hifi gear so this will be my first attempt. I do not plan to change any cap values for the Willsenton R300 as the amp sounds good as is. Nice bass response etc. But I do believe the clarity can be improved with high quality coupling caps.
The Muzishare X7 uses the same silver film coupling caps as the Willsenton versus the Muzishare X9 and X10 models which come factory equipped with Mundorf. I can definitely hear a difference in the clarity of vocals and the separation of instruments between the X7 vs the X9 and X10. So let's see how this upgrade works out once I get the parts.
I do have experience building tube guitar amps....initially from kits and then some scratch builds for Fender and Marshall schematics. So I can say from those builds I could even hear a difference in cheaper caps such as Orange Drops vs Mallory 150s in those builds. And a lot of musicians will pay top dollar for some vintage BumbleBee PIO caps for their Les Paul guitars claiming an improvement in guitar tone. So there has to be something there. It cannot be all imaginary.
But I take your point that often the expectation of an improvement colors our impression of whether or not an upgrade has really made a difference.