@tomic601 - On my gear, the SMc Gravity Base is simply a (nicely cut and powder-coated) slab of brass, attached to the bottom. I believe one of the attributes apparently contributing to the improvement in performance is that the Gravity Base is not simply attached to the bottom of the equipment chassis but is also directly attached to key internal components such as transformers, etc.
SMc does make a Panzerholz Isolation Base (and pt. 2) and they will also build their VRE-1C Preamplifier out of Panzerholz.