For what it's worth
I upgraded the caps in my CAL Sigma II DAC with Black Gates (all but two that is, as Black Gate does not make those values). I dropped about $200 on them. On powering up and listening, no difference, so I figured that was $200 down the drain, and promptly forgot about it. Then, weeks later it suddenly occurred to me that CD's seemed to sound very much better, and this was from another room. Purely subjective and non-scientific, but they did make a difference.
How does one assess an 8% improvement in sound? Boggles the mind.
BTW do you REALLY want to make an improvement? If you have a cheap ALPS volume control in your preamp, replace it with a DACT stepped attenuator. That is a $200 improvement you will hear immediately.