I certainly like my BPP-83's audio performance for both SACD and CD. I upgraded from the 980H soon after the BDP-83 became available and haven't looked back. My 980H will be incorporated into a stereo setup in the near future but I will use a Cambridge Audio DACMagic versus the DAC in the 980H. I never had a chance to hear the 83SE but the audio components were considered top notch. I'd certainly defer to Gonk based upon all the testing he's done with Oppo.

Before chiming in I went to the Oppo site and was surprised they currently are not selling any players. The 95 is not out yet, the 83 has been discontinued and the 80 is out of production due to parts issues. I'd be frustrated if I was looking to buy a player right now!

Gonk eluded to Blu-ray for high resolution stereo and I think that would be great but high res stereo seems to be most easily had by downloading it. I have not been all that impressed by the selection at most of the high res music sites but that could be just my taste in music. Looking at the hi res catalogs reminds me of a SACD catalog; lots of classical and hardly any mainstream artists. The music must have an audience, its just not me. I'm probably mistaken but I don't think I've ever seen an audio only Blu-ray (either multi-channel or stereo). Are there any?