Theta's website talks about the differences between the Oppo and their Compli Blu. I own a factory hot-rodded Compli Blu and Im very pleased with it.
In short, to upgrade the analog out performance, my hot-rodded version uses the OPPO 83 SE board with the ESS Sabre DACs (stacked). When the Oppo 95's came out, there was a lot of press about the 95's being so much better than the SE 83 partly because the 95's power supply was so much better. I'm told the Compli Blu's power supply trumps both. If you have questions, feel free to contact me at rswoik@comcast.net.
In short, to upgrade the analog out performance, my hot-rodded version uses the OPPO 83 SE board with the ESS Sabre DACs (stacked). When the Oppo 95's came out, there was a lot of press about the 95's being so much better than the SE 83 partly because the 95's power supply was so much better. I'm told the Compli Blu's power supply trumps both. If you have questions, feel free to contact me at rswoik@comcast.net.