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

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.

Can you let me know what those 3 players are?  Thanks

The 3 players are Redbook CD players. Realised you are after SACD. Was using an example that you can easily better the Cambridge and Oppo on Redbook so should do the same with an SACD player.

The 3 CD players are:
Unison Research CDE with optional Dac.
Vincent CD-S8.
Vincent CD-S7DAC.

They are a massive step up in sound quality in redbook over the BD-752 & 105.