All of the Oppo players sound terrific playing SACD over HDMI or analog. The BDP-83 will either convert to PCM or not according to settings. When set to PCM it can apply bass management and speaker setup to the analog outs, but when set to DSD it does not. (over analog) Obviously, when using DSD over HDMI, it makes no difference what player you have, they will all sound the same. Unable to go into specifics, I will say that the analog section of the BDP-83 is a big improvement over previous Oppo players.