I listened to the PCM output of the Oppo 83 vs the PS3 using an SACD from The Royal Philharmonic Orchestra, Puccini Opera Arias.
The Oppo shows digital output as 88.2 and PS3 as 176.4
The Oppo is definitely louder than the PS3 and does clip at times - I use a lower target curve in the Tact to prevent clipping.
Sound wise I definitely prefer the Oppo to the PS3 - fuller, richer sound with better imaging and soundstaging. The PS3 can sound quite bright at times. I did level match the two players when listening.
Will be interesting to see whether the newer Oppos do the DSD to PCM conversion any differently to the 83, perhaps the decoder chips are better etc.
Jose