-- Hi Hedwig,
Yes, the same applies to HDMI's conversion to PCM. ...Decoded in both the 103 and 105 players. ...Equal sound quality.
Both the 103 and 105 have the Marvell's Kyoto-G2H (Qdeo) video processor (HDMI-1),
and both players have also the same MediaTek dual-core processor (HDMI-2).
The decoders (audio for DTS-HD MA, and Dolby TrueHD, etc.) are the same too.
* For Analog output (multichannel and stereo), the 105 has two ESS Sabre32 Reference DACs, the ES9018 DAC chips. ...And the 103 has one Cirrus Logic CS4382 DAC chip.
{These DACs, are 8-channel DAC on a single chip; both the ESS and Cirrus Logic.)
Of course the ESS chip is better, it is also roughly twenty times more expensive than the Cirrus Logic one. ...Perhaps fifteen times or so.
Analog is output as PCM. ...Digital is output as Bitstream, and/or also as PCM.
* For Sound Quality only, and only when using the Analog connections (XLR Balanced or RCA Unbalanced Stereo, and RCA Multichannel Outs), the 105 is superior. ...And how much superior as compared to the 103? ...It depends of the entire chain of the system. For some the difference will be markedly significant, for others less.
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In your particular system Hedwig, with your Classe SSP-800 pre/pro, and using the stereo analog connections, the 105 is the right choice. ...Better sound quality.
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BTW, most Blu-ray players, or DVD players, or Universal players, always sound best when using the analog connections; from my own personal experience.
But that requires some balancing act, because now you lose any type of digital bass management and also digital Room EQ from your pre/pro or receiver.
So the player has to first deliver sufficient bass management, and not all players do.
As for digital Room EQ, forget it; only a handful of pre/pros are able to digitize their multichannel analog Input. ...As rare as finding mammoth's bones in the Sahara desert.