I can confirm the points made by Guffas, but I do not think the board itself is particularly high in price, but the cost of fitting it may be, depending on where you get it updated.
Basiclly, the change was introduced in February 2009 to resolve the issue of third party products having too short or narrow IR-receiver range.
The problem only effected third party products, such as air-conditioning systems, as they have very short and narrow IR-range receivers as well as the fact that many systems use entirely different protocols to the ones normally used in the A/V industry.
B&O solved the issue by:-
- Updating the Configuration Tool to handle different protocols/codes than the ones normally used.
- Made a Beo5 hardware update replacing one of the IR-diodes with one that matches the narrow reception angle of some systems. Both a 850 nm and a new 950 nm IR-diode are on the new module.
- A Beo5 firmware update.
I would suggest that unless you have a problem controlling non AV third party products, the benefits do not justify the additional cost.