Those who have had both Oppo 95 and Oppo 105 can certainly chime in here.
The new PS 9.9 will improve the sound of the Oppo 95.
The Oppo 105 also has a significant number of improvements to the digital supplies to the DAC, overall build quality and I would expect changes to the DSP and designs, but I cannot comment there.
I DID compare the Oppo 95 and Oppo 105 with the new supply personally and felt that the improvement was far from subtle. The 105 is simply more natural and resolving. It is a beautiful sounding player!
Thanks, I hope this helps.
Hello from Munich! (May

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Dan