Converting Accuphase amps from 100v to 120v is not straightforward as the above discussion illustrates. You can never be sure that it was done correctly or to Accuphase standards ("you can use a 680Ω 3W resistor to replace fuse F1"). The above discussion does not inspire confidence, and these units could be a fire hazard.
Given the range of units that have been mentioned above for conversion (E-5000, E-700, E-4000, DP-450, C-47, PS-1250, C-3900, A-300 - and C-2300 in a previous thread) this sounds more like a business venture as opposed to someone putting together a personal system. These units could appear on the secondary market. There may be some attempts at stencilling on the rear panel to hide the conversion and make them look like authentic 120v units.
I would urge all Audiogon members to be very wary of buying units that have been converted and relabeled and to carefully investigate the provenance of used units.
Caveat emptor!