Yes, the 105 (flagship).
The 105 has channel trim (although Oppo recommends a test tone disc for calibration as it doesn't have calibrated pink noise tones like an AVR) at -10dB through +10dB, distance (delay), crossover points (up to 250 Hz) and analog volume, variable or fixed.
It has far better DACs than any AVR near its price and, in my case, was cheaper than a good player (like the 103) and a mid-level AVR.
It decodes SACD, DVD-A and all movie formats and sends them to its 7.1 analog outs, in addition to its L/R balanced outs.
It outputs 2.1V through the RCA outs and 4.2V through its balanced L/R outs.
Yes, all of my sats have rackmount amps. I've never considered using a receivers amps (and neither should anyone else, IMHO).
Don't wanna jack Carp's awesome thread, so I'll post the data (and quotes from several musicians I asked to offer listening opinions) results in a separate thread, sooner or later.