Oppo BDP 95 vs BDP 105...

No fan to make noise.

The 105 is my first Oppo purchase so can't compare it to the 95. What I can tell you is it performs very well as an audio grade DAC and preamp. Best stock digital volume control I've ever heard. It really is quite good. I’m using it with pair of the new Wyred 4 Sound Mamps and new Spatial Quantum field cables. I’ve never heard music this good at this price point. Nothing I’ve even experienced comes close.

Another review has just been published.

http://www.hometheater.com/content/oppo-bdp-105-blu-ray-3d-player

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I've been told by a dealer that the video gains are quite good, while the audio is about the same (2 channel). so as far as SACD performance is concerned i don't believe it has more to offer. the build quality is somewhat nicer, though.
so if the chassis is more solid it could cut down resonances.

If I had a BDP 105 instead of my BDP 95, I'd feed my Wadia i170 digital output to the 105 via a digital audio cable. I'd do the same for the DirecTV HD DVR audio output.

Using the Sabre DAC vs. what is in the 2005? era Rotel AVR I have (RSX-1056) should result in better audio quality, right?

Hmmm, wonder what a very nice 95 goes for on the open market?