my understanding is the silicon nitride bearings produced today have a far truer surface ( in terms of roundness ).
In terms of sound - Isamu Ikeda ( Fidelity Research, Ikeda ) always eschewed the use of jewelled bearings, describing the sound as brittle, but bear in mind his cartridges are low compliance and demand very good bearings.
Having said that I would not recommend very low compliance cartridges be used in the EPA100. The top Technics cartridges of the day were medium to high compliance.
In my view its a no brainer - if it were my arm I'd install silicon nitride bearings.
JCarr has replaced the bearings in his own EPA100 with silicon nitride.