Just wanted to chime in here and say that I've had my BPD-105 for 6 weeks now and I ADORE it!
I just updated to the new beta firmware that allows DSD file playback from a USB device. I am about to try it now. I'm pretty excited for this because the value contained within this little bit just skyrocketed by adding this feature! There are some hickups, but this BDP-105 is just astonishing. Someone mentioned above that there needs to be more talk about this device as a player and pre-amp and I completely agree.