I've got money ready to spend and I need some advice here. I'm using a decent offboard DAC that I'm more than happy with so I'm looking for a seriously high end sounding Universal Transport Player to go with my system, one that plays Blu Ray DVD movies and CD all to the highest standards. At the moment it's between the new Theta Compli Blu Ray and the Oppo BDP-83 (Reference Audio Modified). I've heard some good things about both. I've been told by the Kyle Tanaka at RAM that the best sound will come from the Oppo through the analogue outputs using the built in DAC within the player. Apparently using the Oppo as a transport player connected to an offboard DAC will not sound quite as good. But will the Oppo as a transport sound better than the new Theta Compli Blu as a transport? Are there any alternatives?