I took a Oppo 103 home from my office and gave it a spin.
First items I tested were two 24/96 FLAC albums.
First album was "The 2nd Law" by Muse and "Speaking In Tongues " by Talking Heads.
They both sounded amazing. Bass was solid and deep, the highs were clean with no distortion.
The entire Talking Heads album just popped out of the speakers, it was fun to listen to. Even if you hate the Talking Heads you would have fun listening to it.
Muse album sounded great too. I normally use my laptop to play my FLACs through a DAC by HRT (music streamer II). the MSII is a good piece of hardware but this Oppo sounded much better.
CDs were Ok. Not much different from my Pioneer BD320. The Oppo was bit more forward sounding ( I like that).
For CDs I played back Dark Side Of The Moon side by side with the Pioneer BD320.
Also tested it with Youngblood Brass Band.
Overall I think its a great player.
The user interface feels good too. I like that the player was able to display the Artwork for the FLAC files.
Used RCA connections out of the Oppo to my Rotel. Nothing fancy just solid core well shielded Liberty Interflex cable.
The EQ in my Sig is what I used to test the oppo103 on.
My background with CD players range from Linn, Rotel, Mcintosh, krell, Bryston, Marantz, Sony, and a whole bunch more. For 500 bucks this unit is a no-brainer for anyone in the market for an awesome media player.