This Oppo player is just fantastic to me when it comes to the level of sound quality from this amazing machine. I have it connected to an Emotiva UMC-200 and I am using the analog outs as well as the hdmi outs. I have the hdmi 1 going directly to the tv and hdmi 2 going to the UMC-200. I am also using an Emotiva XPA-5 amp and an ATI -1502 2channel amp for a 7.1 setup.
This certainly is a step up for me from my Oppo 93. The sound quality using the analog outs is great, and it is a pleasure to listen to multi channel music like sacds and dvd audio discs. I am using the unbalanced rca outs and it works just fine. Movies sound fantasic as well and I prefer to use the analog outs for movies rather than hdmi even though hdmi is ok. It just sounds better to me. The USB dac on the rear of the 105 works fine and music files from my computer sound very nice also when using the networking. The network can be buggy at times as it reverts back to the home page at time when I try to play a file.
My favorite artists are Steely Dan, Dire Straits, James Taylor, Alison Krauss, Fleetwood Mac, Yes and Wishbone Ash.
Customer service from Oppo is excellent and firmware updates are very easy