Actually there are 2 variations of the tape mod. One uses metal tape to run traces. the other just blocks one pin with electrical tape. here's the old one.
http://www.overclockers.com/intel-lga775-pad-modding/
Q9xxx to 400
http://www.xtremesystems.org/forums/showthread.php?232678-E8xxx-Q9xx0-FSB-1600-pin-mod
More BSEL mods
https://forums.anandtech.com/threads/bsel-pad-pin-mod-775-cpu.2449828/
There are no experts on OCing OEM computers. There is no forum where 50 guys have done this before. There are 50 forums that will telll you it can't be done.
The only reason I suggest trying t he 400FSB mod is I saw a Dell Dimension 780 Q45 chipset running Q9650 @ 3.6GHz, and the only way I know to get there is BSEL 400.
The experts will tell you only the X48 chipset has 400fsb. But X38 already had it. There just weren't any CPUs that needed it yet. So somebody somewhere tried it and it worked. Every expert said O/C ing my E520 wouldn't work. I'm #2 at CPUz with it now.