There’s nothing you can achieve with a mod that you cannot achieve with a separate DAC which you can run straight from your Oppo. Probably less expensively, better SQ and with way more choices and flexibility. For the price of the mod you can get a great DAC. That system will also hold its resale value a lot better. You can get a DAC with tubes if you wish, but best place for tubes IMO is at preamp or receiver level.