Black Gates are a waste of money. If you're going to upgrade use Mundorfs or V-Caps. Both are clearly superior to Black Gates and Auricaps for that matter.
Black Gate Cap upgrade on Museatex Bitstream DAC
I'm gettin my DAC back later this week from Johm, it had been built from the ground up 12months ago, but it was just this week the Black Gate caps have been put in. I'm not getting overly excited about it, I'll be suprised if I hear a big jump, but I am anxious if anybody out there has had it done and what the results were?