Are the XLR outputs of OPPO BDP-105 true balanced?

The output level in Balanced is double the output level on the RCA jacks. Yes, it's truly balanced.

http://www.oppodigital.com/blu-ray-bdp-105/

Yes but that ploy still does accrue all the benefits of balanced interconnection.

From the description of the BDP-105 at the Oppo website:

The stereo output offers both XLR balanced and RCA single-ended connectors. The balanced output features a true differential signal path all the way from the DAC to the 3-pin XLR connector. By transmitting a pair of differential signals, the balanced output provides better common-mode noise rejection and improves signal quality.

So the answer to the OP's question, however it may be interpreted, is "yes."

The reason for the conflicting answers is, as I see it, that the expression "true balanced output" is ambiguous. It could be interpreted to mean that the component's internal analog signal path is balanced ("fully balanced" would be a better term for that, IMO), or it could be interpreted to mean that the XLR connector is provided with a balanced pair of signals, as opposed to the XLR connector being provided with a single-ended signal with one of the two "signal" pins being grounded.

IMO the expression "true balanced" is one to avoid, at least without further clarification of what is being referred to.

Regards,
-- Al

In one case in order to provide perfect cancellation both output stages have to have exactly same gain and bandwidth while in the other scenario whole leg of amplification has to have exactly same gain and bandwidth - otherwise common mode noise converts to normal mode noise. It is easier, in my opinion, to match single output stage.

True balanced configuration cancels even harmonics (warm sound) but does nothing to odd harmonics (bright sound).