A friend of mine had one and enjoyed it. I guess his source material is only CD (16-bit), which is where I made the mistake of thinking the unit was only 16-bit. I don't think he had the Mensa mods, just the "smART DIO." He's since moved on to another DAC.
As for the price, I'd say that's right in the neighborhood of what they're fetching on Audiogon these days. If you don't like it, you're unlikely to lose a lot on reselling.