Cygnus ... just a cost benfit observation. I don't know if ARC will still upgrade VT 100 Mk I amps to the Mk III version. Even if they do, here's my challenge point.
I saw a VT 100 Mk III listed on A'gon for $2700+ or there abouts. You might be able to do better by selling your amp as is and then springing for the Mk III, just being out of pocket for the difference.
Another idea to consider is the VS-115. I used to own the VS-115 and I thought it was a fine amp. Built like a tank, but had real finess. Some say it sounded about 85+% as good as the Ref 110. I've seen the VS-115 listed on A'gon for $4000+ or so.
Incidentally, the VT 100 Mk III's tube and input stage topology is similar to that used in the VS-115. Namely, 6550 power tubes and 6H30 drivers. ARC swapped out the 6550s for KT-120s in the VS-115. I don't know if the VT 100 Mk III was set up for KT-120s -- could be too much current draw for the power tranny.