I used to own an Acoustic Revive RTP-6 Ultimate which is more of a high end distributor, but claims to offer some conditioning. The RTP uses top flight cryo'd Oyaide R1 wpo's and sounds fast, detailed and neutral/natural. I recently upgraded to a Gigawatt PC-3 SE Evo conditioner which was a significant upgrade. This condition has excellent engineering and build quality. In terms of sound, straight out of the box I noted the following improvements in random order; - smoother sound (more liquid), blacker background, more body, inner details, more detail in general & slightly improved dynamics. I'm told this conditioner needs around 200hrs to open up and settle down, so the best is yet to come!