OPPO 103 VE 105.....

Are you using the analog or digital outputs?
If you are using the digital outputs, the 103 will do fine.
If you are using the analog outputs, get a 105 (or consider a used 95 if the streaming functions are not important to you).

On the video side they are equal. On the music side the 105 has a better chip set for better music playback . the 105 has a long break in before it sounds its best, little thin right out of the box's I feel the xlr outputs give you the best sound from the 105 for music play back.
enjoy

No...They are very different. The Oppo 105D is optimized for excellent AUDIO as well as video. Its circuitry is optimized for stereo analogue output using the XLR or RCA jacks. The 105D is worth the extra money and then some. This is a universal player that sounds like a high end super audio player. The 103 does not have the optimized stereo audio outputs.

Also, the 103 does not have the awesome Saber DAC chipset that the 105 has. The 105D is far better for audio than the 103.