Open it up and look. From http://www.stereophile.com/showarchives.cgi?276:
"The Full Nelson version—named after Carol Nelson, the MSB sales rep who arranged to get the mod into production—transforms the unpretentious Link III with wholesale component swaps that preempt much of what the cottage-industry modifiers do for a living. The major effort is put into the analog stages, including using 2% Wima PP caps in the output filters, 75-ohm low-inductance Caddock ceramic resistors, and ultra-high-speed AD827 precision op-amps. Signal-path resistors are replaced with Roderstein 1% helical metal-film resistors, and the internal PS rails are upped from 8V to 12V. Finally, an AES/EBU digital input replaces the TosLink of the stock Link III. The Half Nelson version ($385) includes all of the above enhancements except for the AES/EBU input."
"The Full Nelson version—named after Carol Nelson, the MSB sales rep who arranged to get the mod into production—transforms the unpretentious Link III with wholesale component swaps that preempt much of what the cottage-industry modifiers do for a living. The major effort is put into the analog stages, including using 2% Wima PP caps in the output filters, 75-ohm low-inductance Caddock ceramic resistors, and ultra-high-speed AD827 precision op-amps. Signal-path resistors are replaced with Roderstein 1% helical metal-film resistors, and the internal PS rails are upped from 8V to 12V. Finally, an AES/EBU digital input replaces the TosLink of the stock Link III. The Half Nelson version ($385) includes all of the above enhancements except for the AES/EBU input."