We have an expression here in the UK: "You can take a horse to water, but you can't make him drink". I'm not sure if that translates well to American, but you might get my drift. Users can only say what they know, they can't force people to believe them. There's no actual evidence to support TUC's claims, but then I'd argue that there's little more evidence that anything sounds good.
I first heard about TUC in 2008 from Rich (Naturephoto) who described much the same things written in the TUC testimonials. I then spent many months and emails corresponding with Rich & David S, trying to decide whether something could really be too good to be true. I've become sceptical over the years, and need a good reason to spend my money. There were lots of reasons not to believe the story - why doesn't everyone do it - there are lots of people making similar claims - how do I know the testimonials aren't fabricated, etc. These were big issues for me, just as much they were for everyone else.
However, many people had hotly-debated objections that I had no problem with - the lack of measurements - no credible independent reviews - the secrecy over the modifications themselves, etc. I have little faith in tests or reviews these days, and if David Schulte didn't want to disclose his mods, I didn't care; I was only concerned about the end result. What was probably most convincing was getting in touch with existing customers directly, many of whom were what you might call resourceful and experienced audiophiles, and often they were repeat customers. In private conversation, their stories backed-up the testimonials, and there were two factors I couldn't dismiss - the sheer confidence about that money-back guarantee, and the fact that most TUC customers are repeat business, including me.
I finally bought an upgraded Onkyo 885 processor from TUC two years ago, when I had been listening to a borrowed stock 886 and Lexicon MC-12, and had been struck by the difference between them. I heard many stories about how the TUC Onkyo could beat high-end stereo pre-amps, but I would have been happy for mine to simply match the Lexicon at what it did best. I have what you might call an enquiring AV mind, and have been through a great deal of (increasingly expensive) equipment over the last few years. In particular, I've owned (or at least had extended loans of) the following audio processors:
Emotiva UMC-1
Audiolab 8000AP
Onkyo SC886
TUC Onkyo 885
Arcam AV-9
Lexicon MC-12B
Denon AVP-A1HD
Meridian G68J
Meridian 861V4
Anthem D2v
Proceed AVP-2
The 861 aside for a moment, the TUC Onkyo was clearly the best of all of them, perhaps not enough to blow away the best stereo amps, but still quite an achievement considering the disappointing raw material. In general the better performing processors (the Proceed and 861) had the least functionality, yet the Onkyo had all the interfaces and the processing, yet still mixed it with the best at any price. I didn't own the 885 and the 861 at the same time, so I couldn't do direct comparisons, but I suspect the Onkyo was better with analogue sources and the Meridian better with digital sources. I also compared the TUC Onkyo with an expensive valve pre-amp; can't remember which one, but it was a high-end job with hard-wired components and oil caps and all that. The valve amp was better in the mid-range, but the Onkyo was better at the frequency extremes.
As you can imagine, I was pleasantly surprised by all this, and wanted to put something back into the AV community that I had learned so much from. I wrote it all up and told people what I found. The response was largely the same as in this thread. I even tried loaning my Onkyo to several enthusiasts, but they never even got it out the box, they were always too busy. I was forced to conclude that people just don't want to know about what they can't read in magazines or listen to in shops - perhaps because they don't want to take any sort of risk when spending this much money. I felt that I was taking a big risk at the time, and it really was a very difficult decision the first time round. It got much easier after that, though.
By way of balance, nothing is perfect, and I do have some negative things to say about TUC, but I'll save those for another post, as I've gone on too long.
Nick