My upgrade kit arrived a couple of weeks ago. The upgrade process was no problem. My DAC is an early one, and there were a few details that didn't match the video or booklet, but it didn't create any problems. The DAC upgrade in my view is a subtle improvement, but worth the money to an audiophile looking for improvements in an affordable form. I would say there is an improvement in clarity of detail, most of all.
Coincidentally, I've been fortunate to be a Beta tester for Steve Nugent's Empirical Audio Off-Ramp 5 USB converter. This version, which I suspect will be available shortly, will deliver I2S to the PW DAC. It has a few technical issues he is ironing out, but holy cow what a leap forward. I've used the Off-Ramps since version 1 because of the their superiority with USB and currently use version 4 with upgraded clocks. Until now, the output to the PW DAC has been spdif or aes/ebu, which is pretty remarkable anyway. But via I2S it is stunning. The sound is more dynamic, voices are better delineated, everything is more vibrant. And the bass is better. That's what surprised me most. Bass seems to be tighter, crisper. I also have a bridge and felt that the Off-Ramp 5 via I2S bested the bridge in sheer dynamics and transient attack. With the Off Ramp 5 via I2S and the upgraded PW DAC, this is the best I've ever heard from my system.