There has been only 1 upgrade to this date and that is the upgrade from a standard EMC to a 24/96 EMC, period. ALL units coming from Electrocompaniet are the 24/96 and have been for many months now.
The second upgrade is in the beta testing stage right now. No EMC has or is shipping with upgrade #2. The fact that a dealer has had it done may be true but, Electrocompaniet is not claiming an upgrade date or what the upgrade consists of.
"capacitor, resistor, diode, regulator, etc" is so unclear and unspecific that I don't even understand how the dealer can claim it is more impressive than a 24/96 model but, they are his ears.