I’m going to be honest about the 103, which I own. It has never floored me with its audio quality. I love the video features and quality there, but I use it as a transport for audio to an external DAC. It is a great Tidal streamer but the internal dac just doesn’t do it for me. In my system it is flat and without emotion. And that is probably the way it should be, since the 105 is the better audio performance model. If you’re looking at the UDP 203, I think you should look at the 205 if audio is your primary concern. I would not buy the 203 after trying the 103 for audio sound. They focus on the higher end model for good audio and give the lower model less high end sound. But that said, I haven’t tried the 203 so maybe it is an upgrade.