I just came across this thread, which I realize is a bit old. I have a stock Oppo 105 and an Esoteric K-03, and while neither is identical to the OP's comparison pieces, I can absolutely say that the Esoteric is far more transparent, detailed, and overall more musical. The Oppo is only better in a few minor functional ways: it fast-forwards/rewinds faster, and it can directly play files from a USB drive. (The Esoteric requires a computer attached plus connection software.)
Best SACD: Modwright OPPO vs Esoteric X03 series?
There seem to be about 5 of each available on Audiogon right now for about $3k +/- $300. I can maybe stretch my budget and lay my hands on cash in few days. In the mean time, I need to decide which type is likely to sound better. I am running a hodge-podge system made from a few 'over achievers' and a lot of attention to detail. Amps are 600w D-Sonic and the preamp is a W4S STP buffered passive. Speakers are 6.1 Genesis and most of my cabling is from Kaplan or his new Waevform Fidelity. I have no chance to audition either model as the Milwaukee area is kind of an audiophile dessert, and would appreciate hearing from anyone who has.