Hi,
I have an 861SE modified to Statement level from the Reference level. I bought the 861 from GNSC and never heard it at the factory 861 level. I also went from 861 Reference to 861SE Statement all at once.
The difficulty with the Statement mod is that it takes some time to burn in. Immediate comparisons are not worthwhile. I can say that over time, the more detailed but not bright or hashy top end of the Statement is a big plus. Overall, the Statement just sounds more real. It is a top-to-bottom thing that is hard to describe in great detail, though I always worry about people who say this. So, I enter that suspect group.
My best advice is to call Steve Huntley. He is a very honest guy and can better describe the differences.