Imports more Siege of Dragonspear items into logical (to me at least) locations in BG2:EE during the Shadows of Amn campaign. They are attainable in a variety of ways – quest rewards, drops from enemies killed, shops, and containers.
Why do you think that https://github.com/Argent77/NearInfinity is a good alternative to SoD-to-BG2EE-Item-Upgrade