Mine is using 30 filters for music with the projector off and screen up. For logic and movies its using 36 and 33 filters respectively. I have found that it uses less filters on all profiles if I sit in the listening position holding the mic as opposed to leaving the room.
I have 2 sound pressure meters. A cheapo RS and a very expensive Sencore. I ended up having to use the RS because I couldn't get the signal/noise ratio high enough with the Sencore. Go figure.
As for sonic improvement, I can hear a little difference. The bass sounds somewhat tighter and cleaner. Overall, the 861 simply works better and faster than it did before. It locks on to sources much faster. I also like how most everything is now upsampled. Although, if I turn to say ESPN on Direct TV I get upsample PLII. If I then tune to HBO I no longer get upsampled PLII. If I then tune back to ESPN I don't get the upsampling back unless I change to say PLII THX. I don't know if this is a bug or the way its suppose to work. The sat box is connected via a coaxial digital cable.