I have an Oppo BDP-105 with EVS mods and an Ayre C-5xeMP. The Oppo decodes HDCD and has USB input, which I find invaluable.
I have nor compared them side by side except for red book CD and SACD. The Ayre MAY sound slightly mor pleasing on red book but I only have one CD in two copies. I prefer the Oppo in every other way. I should sell the Ayre.