Thank you jhw59! I asked you because the answer to a similar question I made to the oppo guys some weeks ago was the following:
“When using HDMI the player is a transport, so two players with HDMI should sound identical. So there is no reason to purchase the UDP-205 if you will be using HDMI primarily for audio as the UDP-203 will sound just as good.
The BDP-95 and the UDP-205 sound better because of analog audio output circuitry.
When comparing the audio formats supported by the BPD-95 and the UDP-203, yes, the UDP-203 has an advantage in that it can playback audio formats that your BDP-95 can't, but for the formats that both support, there is no difference in HDMI audio performance.”
So, in the reign of HDMI 0s are 0s and 1s are 1s. The statement above should apply to the 103 also.
Just for the file.