oppo 95 vs theta compli blu

What's better.
There is a fair amount of information about the Theta being built on the Oppo platform without a lot of modification...some powersupply upgrades perhaps. I am no techie, but a search here will result in far more than i could type here. The Theta may even be an older generation Oppo than the Oppo 95...food for thought.
Theta's website talks about the differences between the Oppo and their Compli Blu. I own a factory hot-rodded Compli Blu and I’m very pleased with it.

In short, to upgrade the analog out performance, my hot-rodded version uses the OPPO 83 SE board with the ESS Sabre DAC’s (stacked). When the Oppo 95's came out, there was a lot of press about the 95's being so much better than the SE 83 partly because the 95's power supply was so much better. I'm told the Compli Blu's power supply trumps both. If you have questions, feel free to contact me at rswoik@comcast.net.
The 95 is also better, partly because of the implementation of Ess Sabre newer top dac the 9018 8 channel x2 (32 bit,135 db dynamic range! and hyperstream jitter eliminator) with the ability to double stack for stereo playback! The sound, glorious!And is well deserving of its A+ rating.