I dont see it as a "level beyond Bankai". From what I understood from ep 408 was that this was an "Ichigo specific" training that ony he could do because of the way he achived Bankai. To master Bankai you need to learn to materialize your zanpaktou which takes thousands of years and Ihigo cheated with Uraharas device. The reason a Shinigami can materialize their zanpaktou is because of the afinity and synergy they build by talking with their zanpaktou for those thousands of years. Issin himself said it simply>
http://www.onemanga.com/Bleach/408/09/ >
http://www.onemanga.com/Bleach/408/10/ "Ichigo needs to make up for those thousands of years". So it's not that a new power-up was created-Ichigo simply needs to fix a flaw he already has and in doing so his "potential" will make him become much stronger. So in reality there is no "level beyond bankai" buisness going on here. This is something only Ichigo can do.
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