No one knows when they're coming out, but according to Val via an Amazon review reply:
When this cushion is finished, we will offer it to M-100/LP/LP2 owners with a special program that is not for profit.
That is why I haven't been able to review it...
I'd be able to review it, with the new XL pads as you could probably buy it with them in place, but I can't review it based on a mod, even though I love the headphones with it.
I did my reviews without the pad mods. I put them in a spoiler tag for my Head-Fi review.