JA - the SCD-1 makes good music, especially feeding the Benchmark DAC3. I just received the OPPO 105 from Bill Thalmann. Long-term, iterated design upgrade. Very mature. Interestingly to me, his development references included no digital counterparts, but rather his Oracle Mark IV into his own phone stage and best CJ souped with teflon caps, etc. All new analog circuitry. Sound is clean and neutral with no discernable digital glare and solid bass. Soon I hope to make direct comparison with the ES9000 and SCD-1.