While OPPO uses solid hardware they have never been known for using top of the line audiophile dacs.

That said: I can play a cd running directly out of my BDP-103 to the amp and while the sound is good the 975 does a better job. The BDP-105 has a better audio section than the 103 so there would be differences. From what I have read the UDP-203 and 205 will follow the same pattern.

To answer your question, I have no idea. Maybe Ben or one of the other Outlaws could take a minute to give their thoughts. I know of one of the Outlaws is using the 976 at home so could give a hands on comparison between the 975 and 976.

Knowing how busy the Outlaws can be they could just send a 976 to me and I could save them time by reporting back. 😎