Oppo was great with their upsampling, all region pal/ntsc dvd players. Blu, what's the point?
For someone who wants an all in one solution and will play Blu-Ray discs, whether they be movies, concerts or audio only ones (e.g.
http://www.elusivedisc.com/Universal-Blu-Ray-Pure-Audio/products/794/). I personally only use my 103D in my integrated main system for movies. I have another 103D in a spare system and it too is primarily for movies, although I do have a hard drive attached with music files, including 2-channel and and multi-channel DSD and I have in a few instances streamed from my NAS to it.
If someone will not be playing Blu-Ray discs and just wants an all-in-one solution, then the 105D isn't horrible. It isn't the equal of a separate DAC in many cases. In addition to the $500 UDP-203 Blu-Ray player, Oppo will be releasing a new separate DAC shortly:
