I'm not sure I understand what you are saying. Are both the transports and boards exactly the same?
"EMP-2 Univeral Blu Ray player that its using the exact same high quality power board and transport thats inside the $500.00 Oppo BDP-103"
"The processor signal board in the EMP-2 looks average"
To me, it looks like you are saying that the board in the EMP-2 is high quality, and then you go on to say it looks average. Also, did you compare the analog sections to see if they were the same as well? That also has a big effect on SQ.
"EMP-2 Univeral Blu Ray player that its using the exact same high quality power board and transport thats inside the $500.00 Oppo BDP-103"
"The processor signal board in the EMP-2 looks average"
To me, it looks like you are saying that the board in the EMP-2 is high quality, and then you go on to say it looks average. Also, did you compare the analog sections to see if they were the same as well? That also has a big effect on SQ.