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I can assure everyone that the Sony SCD-XA5400ES despite being PCM/DSD is far superior to the Oppo 980H for SACD surround sound and does not require any modifications. It sounds superb with the matching STR-DA5400ES receiver with H.A.T.S. on for reduced jitter with HDMI both for RB CD & SACD.However unfortunately I found my DA5400ES receiver to have a design fault and had to return it to the Sony Centre (U.K.) for a refund. The receiver shuts down for no apparent reason and despite many attempts to RESET it ,as described in the manual no luck. I have reported the problem to Sony and they choose to ignore me. I understand that for 2009/10 a DA5500ES is coming.
Greg, Kal Rubinson of 'Music in the Round' STEREOPHILE has his Oppo modified yet he still says the Oppo's treble is etched. Female vocals are far more intelligble & distinct on the Sony. The Oppo is good for its much lower price as a universal player. It will be interesting to read Kal's take on the Sony XA5400ES in April/May Stereophile.