I upgraded mine and noticed a difference, it is a bit hard to characterize but he music had a more immediate or palpable feel that I liked, and I could hear a bit more detail. In the quiet sections of music, for example, I was able to get more information about the acoustics of the venue where it was recorded. It was worth for me doing the upgrade. I dealt directly with Ayre, no need to involve a dealer.
I hope this helps, let me know if you have more questions,
Nathan