Doubtful, simply because it takes 7 Airag to upconvert instead of 5.
The true answer is probably “any Rat Market item on the right week,” although I’m not sure which week that is.
[edit] Actually, on the topic of TLU, Captivating Ballads are probably the answer. Whatever item the Rat Market is selling on weeks they buy Captivating Ballads. But, only the first 2-3.