Is there a Blu-Ray player that does SACD and has Audiophile quality sound?

Yes, I think an Oppo 105 or 105D would match that description.

aka_ca,

Recall the title of this thread.  Which of the high-end spinners is a Blu-ray player?  I use an Ayre C-5xeMP for stereo, but it can't play Blu-ray discs; I use an Oppo 105D for that.

Sort of discrete:  The Ayre C-5xeMP goes through an analog Parasound JC 2 BP to a pair of JC 1 amps; the Oppo 105D goes through a Bryston SP3 via HDMI, but the front LR from the SP3 is passed through the JC 2 BP to access the JC 1 amps.

HDMI from my Oppo 105 goes to a Bryston SP3, because I think the analog section of the SP3 is superior to that of the 105.  Would modding the 105 have any value in this case, or are the mods entirely aimed at the analog section of the disc player?