Better Sound Oppo BDP-83 or Elite BDP-05FD?

Hi all,

I am looking to upgrade my Pioneer Elite DV-47ai to Blu Ray. The Oppo BDP-83 was suggested to me but I was also considering the Pioneer Elite BDP-05FD. Picture quality is important to me but not as important as sound quality. I was running digital out on my DV-47ai through an offboard Theta DAC and expect to do the same with the new player. I also plan on listening to two channel with this player as well. Which do you feel gives the better audio quality when playing DVD's?

Just wanted to get your thoughts on this?

Ed