Not many do the 96 to 110 change due to the case machining required (and the labor charges for a bottom end rebuild) for the 110 cylinders, and choose the 103/107 option instead. Also, the CVO 110 is not much of a performer as delivered from MOCO.
Personally, the 2011 CVO SG and RG models are the first CVO's that seriously tempt me to bite the bullet and get one--I've seen a Rio Red CVO RG and the black/crimson CVO SG and those are extraordinarily good looking bikes IMO.
If you want an engine upgrade, plenty of outstanding 103/107 packages available.
Carl