Is there a Blu-Ray player that does SACD and has Audiophile quality sound?

Thanks

I often find myself in the pleasant company of Marantz players. Even some of the modestly priced Marantz spinners do very well for me while favoring detail with a touch of warmth.  

HDMI from my Oppo 105 goes to a Bryston SP3, because I think the analog section of the SP3 is superior to that of the 105.  Would modding the 105 have any value in this case, or are the mods entirely aimed at the analog section of the disc player?

I believe the modwright mods are aimed primarily at the analog section of the 105 so in essence if you were going to use the SP3 anyway, it would be a waste to mod the 105. What you would have to see is whether you preferred the analog section of the SP3 to the modded 105 and choose between the two.

Own a Cambridge BD-752 and had brief experience with Oppo 105, while they are good at what they are, they arn't "audiophile sound quality."

I have 5 other players that better them, 3 of by a huge amount.