They're probably both fine. Not a lot of Yamaha fans around these parts, but their upper end technology is fine. i'd still go Oppo, myself (and plan to, except the 105 rather than the 103). If you're not worried about network streaming (the main reason I'm choosing the 105 over the 103), then the 103 is fine.
Sony has some nice upper-end SACD players. I think the XA-5400ES was considered good around here at one point, was it?