Back again...
To update my situation, I spoke with MSB to find out exactly what components were to have been included in the Link III half Nelson upgrade and made a list of the specific items. I opened up the unit and discovered that there HAD in fact been some parts upgrades HOWEVER the parts that were NOT what MSB specifies. The distributor, who claims to be certified to do the upgrades, stated that the parts that were used were, in fact, higher quality than the ones specified by MSB. Regardless of whether or not this is the case, the parts used were still NOT what MSB specifies, and, as a result, the sound characteristics of the unit are not those of a half-nelson link dac III (because as we all know, any change in parts can result in a wide variance in sound). Further, the fact that one particular item may be more expensive than another does NOT mean that it will work as well in the given application.
Four of the five items that were to be upgraded were incorrect. The WIMA caps were not installed; ERO caps were used (in one stage). Supposedly ERO caps are better quality, but I am skeptical (although admittedly, I'm not an electronics technician/engineer). What I can say, however, is that the ERO caps had lower-end specs than the WIMAS. The OP amps were not by Linear Techologies as MSB specifies, but were some unknown brand. The OP amp Caps were not WIMAS, but again, some unknown brand. And finally, the resistors were not Caddock resistors, but supposedly Vishays (which as apparently better), although still not what MSB specifies. Effectively, this is not the Half-Nelson upgrade, but in fact the 'distributor's' upgrade. NOT THE SAME THING.
Although some of these upgrades may in fact be better in theory than what MSB specifies, I believe that all parts have to work in a synergistic fashion for optimal performance and this 'parts switching' does not complement the other parts of the Link DAC III.
I am very disappointed in the attempt to having the 'wool pulled over my eyes', regardless of the 'favour' the distributor was attempting to claim. Also, I was disappointed with the treatment I received from the distributor - the sheer leering arrogance and sense of condescension I experienced was terrible. MSB should strongly reconsider the Canadian distributor for their product or at least make it clear that upgades should follow MSB specification.
Hell, if at a restaurant I order chicken, I expect chicken, not fish (regardless of whether or not fish is 'better for you').
Stephen