I have a 103 at present for HDMI video only with audio from a Lexicon MC-1 through its expansion port bypassing all processing for 2-channel and it eats the 103. The 103 is just ok for spinning discs. I used a CEC TL51XR belt drive cd for music listening and that was about 60% better than the 103. Greater 3d depth of soundstage, instruments were better placed and isolated. More space between instruments, vocals, singers. You could buy used for price of 103. Most important is power supply(seperate if possible), dac chip, and quality volume control. Synergy with everything else in system.....in the end if your looking for a transport - stay away from the Oppo's. Cheers!!!!!