The latest Widescreen Review reviews the Oppo 103 and finds its video and audio quality basically on par with the prior 93 model - except its DVD upscaling is a bit better than the 93 in that it equals the DVD upscaling of the previous 83 model.
I had a 93 for a bit and found it sotely lacking for two channel whether over HDMI or digital coaxial into my then Theta CB3 HD with Gen VIII. So I really don't expect the 103 to be that different. On the other hand, the Theta Compli Blu sounded very good for two channel whether over HDMI or digital coaxial - clearly a step below the Bryston BDP-1 medial player - but the new Compli Blu 3d is much closer two channel sonically to the Bryston!!