It is really just a theory that Q21 was testing out and apparently had some success with it but others (myself included) have not had the same luck. For a while I thought I was having success with it too but it always seemed like there was some vinegar leftover in the goo no matter how long it sat there. 

After converting with Sodium carbonate for the first time and smoking the end result, it made a world of a difference. DMT salts are not really designed for smoking (DMT fumarate is dangerous to smoke, even) so if all your DMT doesn't convert, you'll be smoking DMT acetate, which is a bit unpleasant in my opinion.

If you can find 91% IPA, that will work but isn't the most ideal. 99% can be found online through amazon or many other reputable sites...ebay etc. etc.