Electrocompanient EMP-2 vs. Oppo BDP-103

I was surprised to discover recently that looking inside the $3500.00 Electrocompanient EMP-2 Univeral Blu Ray player that its using the exact same high quality power board and transport thats inside the $500.00 Oppo BDP-103. The processor signal board in the EMP-2 looks average and I guess the much higher price is paying for the pretty face plate. Another example that Oppo player's are a steal. Curious if Oppo is providing OEM services for Electrocompanient and making their EMP-2.
I`d listen to the components before drawing any conclusions based on visual inspection alone. If the two players differ in their power supplies or analog circuit quality this would result in significant differences of levels of performance.
I read somewhere that part of the issue is that smaller manufacturers like Electrocompaniet cannot afford the high Blu-Ray license fees for small production volumes.

So they turn to larger manufacturers and source the base parts and in effect buy the license for a much cheaper price.

I have not listened to the units in a side-by-side comparison, but EC does add a balanced output stage and upsamples both PCM and SACD. I think the Ayre DX-5, also based on Oppo, does the same thing.

For some, Electrocompaniet's improvements, its quality reputation, and its house sound are well worth the price over the Oppo. For others, not so much.
What you are paying for in the Elecrocompaniet is a very different high quality dac board which is what Electro is adding the dac board is a $2k dac, hence the difference in price is the superior case and analog board.