I've done an extended demo of Bill Thalman's Oppo 105 mod : in a word, fantastic. Sounded every bit like what you would expect digital done by an ex-Conrad Johnson guy (he was employee #2). Superb musicality. Utterly transformed the sometimes bright & brittle Oppo 105. Version I tried he ejected the multichannel audio board, improved the clocking, and put in a discrete analog output stage. Best 105 mod I've heard. And he's always making improvements, but you can work with him to "voice" it to your pleasure I'm sure. I could swear it even made the blu ray audio / video performance better.
I liked the version I heard, but he discussed making it even more dynamic. I said leave it alone - but you may like it different, so discuss with him.
Don't know what he's charging now, but it would be worth it. You may have to wait a bit for him : he has up to a two month waiting list for repairs. But you may also get lucky as DC area people go into a political freeze around election times.