Electrocompaniet EMP 3 Universal Disc Player
The EMP 3 is the company's latest version of an upgraded Oppo player and retails for $3,995 and is available now. They start with the Oppo 103, leave the video section alone, and rip everything else out. The put their own 24/192 DAC in the box and replace the Oppo op-amps with all discrete circuitry in a final design very similar to the previous EMP 2 model.
Being based on an Oppo means it will play just about any audio disc you have on hand and also do 3D Blu-ray and upscale video to 4K if you have a display to handle it. On the audio side, there is also a separate balanced stereo analog output added by Electrocompaniet.