It's not just a question of the DAC's - it is how the DAC's are implemented. Burr Brown is a widely recognized name, but there are equally good or better DAC's available. The stock DAC's in the BDP-83 are the top-of-the-line from Cirrus. My 885 (based on the Onkyo 905 receiver) also uses Burr Brown DAC's, and the BDP-83's Cirrus DAC's matched up very well - as I said, my wife preferred the 83's 7.1 analog output for CD listening.
If running the audio out through the analog section of the Oppo 83 SE to high end equipment is the purpose of the Special Edition model, then what's the purpose of paying high dollar for the high end processor your connecting too if the Oppo is doing all the video work and digital to analog converting?
There is a common perception that we must have HDMI. The reality is that HDMI has been a debacle from the word go. The connector is poorly designed. The feature set has been a moving target (we're on our
fifth version in less than seven years). The encryption standard that was chosen (HDCP) is a poorly-enforced headache. Even the decision to build it around an existing computer digital video standard (DVI) is questionable, since DVI was meant for desktop PC's located very close to their monitors and thus came with a 15-meter length limitation that is a real problem for projector-based systems or systems with remote equipment racks. HDMI can be really handy when it works, but it also has a lot of really unfortunate baggage - not the least of which is that it is only a few years old.
That brings us to one of the reasons for OPPO to put some real care into the design of the BDP-83's analog section. Surround processors didn't spring into existence after HDMI arrived. If we limit ourselves to "high end" surround processors released in the last ten years, there are a
lot of really good units that appeared without HDMI. Anthem had the AVM-20 and AVM-30. Lexicon had the MC-12, including several hardware and software upgrades. Companies like Proceed, Theta, and many others had some very, very good products during that time. Companies like Rotel, Adcom, and Outlaw have had a number of very good products as well that deserve mention, even if some may place them a step down from the elites of the industry. I've got a co-worker with a Rotel 1068 and another with an Outlaw 990. Both are great pieces of gear. Neither guy wants to invest a thousand dollars or more in a new, more complex processor just to get access to an HDMI port that will offer them a better audio alternative for exactly
one component. Yet if they want a player with an analog section that at least equals their processor, they won't find that in a Sony or Panasonic player. They could go to a Pioneer Elite, Denon, Marantz, or Lexicon player, but it will cost them a lot. Or they could go with the BDP-83, which lets them protect their investment in surround processor. That is the purpose of the Special Edition - and, to a lesser degree, the purpose of the stock BDP-83.
There is a market for an OPPO player with the BDP-83's capabilities that omits the really potent analog section. Folks with those new high dollar, high end HDMI-equipped processors could get such a player for less than the BDP-83 costs. I think we'll see such a player eventually. At the moment, though, the BDP-83 offers a lot of player for the money even for people in that position. The $500 that OPPO sells the 83 for is a bargain when you consider what's under the hood - even if you don't use the analog output. That's why so many people with receivers like your 805 have been singing the player's praises this year. They could have priced it at $600 or $700 and it would have been worth the money. The good analog is icing on the cake and an acknowledgement that there are people out there who don't want to throw out perfectly good non-HDMI gear just because the industry wants them to.