best audio from a Blu Ray player

setting up home video system---does anyone have any opinions as to what Blu Ray player has the best Audio quality--while realizing much as to do with the chosen source of amp, pre amp, etc.--system will be fairly good--Pioneer elite Pro 151 Plama 60"---Castle speakers--

I'm not going after explosion effects from action movies--just trying to make some prudent decisions--

The Pioneer elite players are very good sound quality wise, as is the Oppo. The new Denon player, which is a true universal player like the Oppo, is supposed to be fantastic, but it is considerably more expensive than the other players mentioned
The Oppo BDP-83 does sound very good, both over HDMI (where it is extremely good), but also over 7.1 single ended (RCA) output. I've tested this against Denon 3800 in my own home, and the Denon is great, but just matchting the Oppo (actually, in some cases, I even preferred the Oppo)...

Now, the new Denon A1u (with a billion letters and numbers following, my can't Denon stick to easy to remember model names?!) does beat out the Oppo, it's better, but you can buy 7 (!) Oppo's for one Denon and I most certainly wouldn't say it's THAT much better. What it really comes down to is how much better does it need to be in order for you to justify it to your wallet? Money no object, get the Denon...
Does anyone have any experience with having the Oppo player modified to improve audio performance?
Knowing you're coming from the wonderful world of stereo music listening... let me just point out that if you're going to listen to music through your HT system then none of the suggestions above will sound as good as a dedicated audiophile CD player. (And yes I've heard the Denons, and yes, my Cary 303/300 is better on Redbook too, although it don't play SACD or DVD-A.)

There are several mods available for the Oppo, but it's a good transport so I'd just spend the $$s on a good outboard DAC.

Compared to a good eddicated CD player, the Oppo's just OK on Redbook CD though much better than that on SACD, but it's definitely on the level of a budget player for CD playback. I wouldn't listen through the Oppo for CDs unless I ran it through an outboard DAC (or maybe the DACs on a AVR like the Arcam AVR350 or AVR600.

For movie soundtracks, the Oppo BDP-83 is just fine, the Blu-Ray video is grand and its DVD upconversion is excellent. It can also be made to be region free - what's not to like? No need to spend more. But as a CD player, it won't hold a candle to your Cal L15 - it's a completely different flavor - and opposite flavor.
You can use a PS3, with an onkyo 875 you can use the Onkyo to pair with the PS3
Ayre has teamed with Oppo to produce the Ayre DX-5 all format Blu-Ray player with USB audio input. Read the white paper on the Ayre QB-9 which is the DAC used in the player.

The Ayre CX-7e of 2002 has had one of the lowest measured jitter readings for years and this is an improvement!