I doubt these mods will make for an audible improvement (euphonic difference, maybe). See here for comments on the earlier Oppo 105: http://archimago.blogspot.nl/2017/04/measurements-oppo-bdp-105-rca-xlr-hdmi.html#comment-form
Take home: it is excellent in stock form, at least one tube mod tested was awful, and use the XLR output.
Take home: it is excellent in stock form, at least one tube mod tested was awful, and use the XLR output.