I have both an Oppo BDP-105 and Sony XA5400ES in my setup, both with analog out to a Cary 11a processor set to bypass. I got flamed for saying this in a AVS thread, but I prefer the sound of the Oppo 105. High-quality (200 gram) vinyl sounds remarkably similar to high quality SACD played on the Oppo in timbre nuance and soundstage presentation. Not so the Sony 5400ES; it has a smoother less detailed sound in my setup, and some of the nuances are missing. The specific vinyl and SACDs I've compared are "Jazz at the Pawnshop" and "Time Out." The 105 presents a sufficiently detailed and deep soundstage that you can believe you're in the bar listening to live music.
My listening preference is intimate chamber and jazz, but I do enjoy occasional large orchestration. Both the Oppo and Sony are fine players that represent excellent value.
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