From his listings, he has a 68 heater box restored. Reading his listing he talks like they restore them. From the looks of it, he takes it apart and blast, powder coat and replace the foam.
I would like to find someone to restore mine.
http://www.ebay.com/itm/350240530119?ssPageName=STRK:MEWAX:IT&_trksid=p3984.m1423.l2649