The only company I know of is Modwright.
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Good question, but I suspect the real question is has anyone had both companies mod the Oppo 105? You know, incorporate all the various mods each company provides - Bybees, aftermarket fuse, Audio Magic Pulse Gen ZX, super clock, painted tray, WA Quantum Chips for DAC and other semiconductors, fuse and capachitos. Not to mention sending the modded Oppo off to the cryo lab.