No, some of the mods are probably legitimate improvements (maybe side-grades depending on your perspective), depending on which part was chosen. Lower-noise resistors isn't going to hurt anything, and those with lower tolerance range isn't going to hurt the channel balance either. Better capacitors here and there may make an improvement as well, though in some cases, substituting for a higher value is probably worse. Some of these improvements may be so small as to be not even measurable with high end gear, but still. e.g. noise floor is not dominated by the properties of the default resistors in the signal paths, unless at very high gain settings.
Changing the op amps is a different matter.
It's not like the designer tested for every combination of everything possible, just generally not the stuff that is going to make an insignificant difference for performance. In terms of the power circuitry (there's a BOM revision involving resistor changes coming up to address hysteresis with the battery charging circuit actually), and handling turn off/on transients possibly, I wouldn't be too surprised at some easy improvements being possible.
As for signal path mods to improve performance in audible ways as was claimed, that's what I have a hard time with as well. When suggesting the implausible, it's best to go with more evidence than one person's sighted listening tests, if possible.