Sorry, no experience with Audio Note. I’ve owned two different models of ATC’s, including the ATC SCM 19’s. Maybe they are not the VERY best in resolution available, but I can assure you that there is no way that they could be modified to be "much higher" in resolution. There simply isn’t enough room in the scale of resolution above the ATC’s for there to be enough of a delta to be called "much".
~Oran