Mattmiller, in part you are wrong or not telling the whole story.
If using analog then the 105 is the no brainer, but if you have a higher quality external dac then what is inside the 105 sabre dacs then the 103 will outperform assuming the 103 is feeding through the high end dac.
The dacs in the 105 are nice but are nothing to write home about and can be easily beat with a great external dac.
Heres whats written by Rick at EVS who mods the oppos....
"If you only are using the Oppo for its digital/HDMI outs then the modded 103D is the only way to go. The 105D has the same digital out/HDMI out capability.....you get the 105D cuz you want the super duper analog out capability, direct DAC inputs, headphone amp and better digital volume control.."