Looks like Theta completely reworked this base unit to a far larger degree then first let on (around here). They also changed the firmware code and likely the digital algorithms that process the data from the various media it will play...not to mention redesigning the tray suspension and chassis among other touted changes......Although I have a hard time swallowing that all of this adds up to 2500US in upgrades it's clear that what Theta did do was or is pretty substantial vs the base Oppo unit.
The PSU section is nothing special in terms of parts or design although it is a competent unit for the job after looking it over. I would have liked to see a more thoroughly built PSU much along the lines of what some here have suggested (the better transformers for one) and use of UWB (ultra wide bandwidth and super quiet) shunt regulators in place of the bog standard LM devices. It certainly could be user upgraded in such a manner for even greater performance (so could the stock Oppo for that matter)

Not much is said about the analog output stages....which I find more than a little odd for a player boasting such improvements over the Oppo. For 3K I'd expect a much improved 2 channel analog out stage at the very least (maybe even balanced) and some upgrading of the surround analog outs.....I wonder what was done if anything at all ?
Anyone have knowledge of the Theta's analog back end ?
EDOT: I must commend Theta for yet another terrific pdf manual...typical Theta attention to detail and excellent setup info (room setup/speaker placement etc).
Peete.