If your only source device is the OPPO BDP-95 then you can certainly continue to use it to decode movie codecs (via the OPPO's direct output to the 990) and provide the DAC for music. But if you have other sources like Apple TV or a cable box you are using their DAC or the 990s. I suspect the DACs in the 976 are going to be better than the 990s but that is just an opinion. I'm looking forward to replacing my 990 in large part because of the convenience of using HDMI for all my sources. And for digital sources you will be able to use the 976's PEQ capability with REW software to compensate for room issues. Overall I think the 976 will provide the opportunity for better sound.