Welly, if it were me, no question I would go with the Ayre. I have the player you recently sold, the CX7e, and I wish I could afford the one you are being offered. I love the Ayre sound! I used to own the Resolution Audio CD-55 and it too was a great player, but I prefer the Ayre. I have never heard the Opus and know by reputation it is a fine player, but you have lived with the Ayre and you know what to expect when you move up in their line. Ayre is just a great company, they don't offer upgrades just to get your $$$, there is always a well thought out reason for the changes made.
Just my 2 cents--but you asked!