I just checked the Sonic Craft website, and they show the Theta caps as available, about $87 each for 8 ufd.
Coincidentally, in an email Roger sent me last night he mentioned they are still using the same company that trade marked the Audio-Cap name.
The company sold the Audio-Cap name; however, the product is exactly the same but without the Audio-Cap logo printed in the body of capacitor.
I am looking at upgrading the Erse 24 microfarad, 250V crossover caps in my backplates. The Theta caps in the current models are no longer available. Any suggestions from the group on other non polarized cap options. My backplates are from the smaller size from a Pristine 2 model(since upgraded to bass focused panels) and size constraints limited to a Toroid 1 upgrade.