I use an Oppo 105 with ModWright Truth mods, which improve the sound quality, given the addition of a separate tube-rectified power supply and a 6SN7 tube output stage. I'm not crazy about digital music, nor do I like the sound of the stock Oppo, but these mods turned this player into something enjoyable for me.
I've heard that there are better DACs out there than the SABRE unit in the Oppo. I'm looking forward to picking up one of the YGGYs that are a great value at current resale prices and giving this a try, using my Oppo as a transport.