I've got it, letting it break in to eventually head to head it against a border patrol dac se, to see what I like better.
I've only had it for 2 days, so take this with a grain of salt. 1st day, it's completely unlistenable. No extension in the bass, everything sounded flat and harsh. 2nd day, still sounded bad, then all the sudden, it didn't. It sounded wonderful, and I was up listening to music all night.
I, as well, couldn't find any meaningful data on what, or if, anything was actually upgraded (gold screws inside maybe?). I have no experience with the Pontus ii, but I had the original Pontus on a long term loan from a friend, and early impressions are that this 12th is better. More top end air, and easily as pleasant sounding.
I can keep you updated once I break it in, if you like. Don't know if this helps at all.