I own an Exemplar eXpo T-105 which is based on the Oppo 105. It has a tube analog amplification stage and is considerably better than the stock Oppo. It is considerably better than my old Weiss Dac202. I have been doing without any universal player for a long time, so I am enjoying the new freedom with new software.
I must say that I fully expected my music server to outperform the Oppo playing cds or even sacds, but that is not the case despite the careful ripping done by my server. My biggest complaint about the Oppo is that when you turn it off your input selection is cancelled. The USB input is the last on the menu.
I have never used it with video as I watch none, but the owner of Oppo is a videophile, I'm told.