This spring, during the lockdown, I upgraded all my 109s to the latest S-wing poppet, and the curly-feets lever for those who did not have them yet.
The combination of these parts makes the regs much smoother to breath. I am not referring to the cracking effort (which can be tuned light or hard as wanted also with the older poppet and lever), I mean what happens AFTER the valve cracks open. With the S-wing poppet and curly lever, the progression between no flow and high flow is much easier, in practice the reg starts behaving like a G250 with its venturi-assisted breathing.
This possibly results in a much lower value of the WOB (Work of Breathing), but I do not have the proper equipment for measuring the area of the cycle.
So, while in the past also I did not notice a significant improvement going from unbalanced to balanced, with the latest poppet and lever, instead, the improvement is really relevant, and highly recommendable.
The cost is also quite minimal, or at least this is what I paid in February. Later it appears that Scubapro revised the price list for their parts, you should ask
@buddhasummer or
@axxel57 for the actual cost.
However, I also did find these parts from sellers here in Italy, in Germany and in Austria, at very reasonable costs on Ebay.