"Do the 980 and 983 send a digital signal out over coax when playing SACD; i.e. internally convert DSD to PCM for playback through the digital out (and in to Meridian processor)?"

Through the 3x SPDIF digitals outs yes. In that case you get PCM output at 88.2kHz sampling rate. I haven't had a 983 here yet but it uses the same DAC so it must convert to PCM as well as the DAC is not DSD capable.

Using the built in SPDIF output I don't think the Oppos output anything when you play back SACD.

"Also, can anyone compare the build quality of the 980 and 983 to the Toshiba XA2?"

That kind of depends upon how you look at it. On first glance the XA2 seems far more robust. But that is mostly from the very heavy aluminum panels that are attached to the cover/sides of the unit. Below that the XA2 looks pretty similar to most other units out there. Its chassis is very similar to what the 980 has, just that the aluminum plates on the top/sides make it feel a lot more solid. The first generation HD-DVD players actually had a far more substantial multiple layer chassis then what the XA2 has. It is a PITA drilling the outputs on an A1 as you have to go through the outer skin layer then through the much thicker gauge inner chassis. On the XA2 it is just a thin piece of sheet metal that can be removed to be drilled as it is on the 980.

Shawn

.