High Quality Universal Player??

If you're not wanting the balanced XLR stereo outputs of the Oppo 105, the CXU looks to have a very good audio stage.  Different approach than the oppo.  Five wolfson DAC chips, and it looks like each channel output has its own individual SMD op amp (possible a mono op amp).  This could be very good depending on the type of op amp they chose.  You could probable mod this and put in something like AD797 op amps and the result sound would be very nice indeed.  The DAC chips and op amps are supported very well with electrolytic caps all around them.  The only thing is that the CXU uses switch-mode power supply where the oppo uses a linear power supply for the audio stages.

http://www.excelia-hifi.cz/cambridge-audio/img/cambridge-audio-cxu-inside.jpg

Keep in mind that the choice of the DAC chip (wolfson or sabre) has very little to do with sound quality output.

I would not say the 2-prong power cord of the Cambridge is a negative thing.  The power connection is still a standard IEC inlet, so you can use any power cord upgrade.  Some electronics have a floating internal ground plane and do not use external ground, so that is why you will only have 2 prongs.  It's not really a bad thing.

That being said, with the Oppo, you can do the following mods/upgrades:

http://www.oppomod.com/

Or there's always Modwright tube upgrade if you want to do that expense.

@kalali - yes, you can stream Tidal to the Oppo, but it looks like it must be streamed from a IOS/Android device:

https://support.tidal.com/hc/en-us/articles/203131191-Oppo