I'm extremely late to this, but I joined and am posting to ask to see if I understand the issue that Amirm displayed in the OP. Does it mean that the lower sound pressure wave input, that the output is biased to be lower, and the opposite being true as well for higher dB input? I have a BDP-105D (audio section is identical) and there's always been a harsh sound to me with it, which some others who have owned them also talk about. And I'm trying to get to some kind of answer on it.
Oddly enough I also have a BDP-103D which sounds more normal? (Well it sounds practically identical to my two pieces of hardware running PCM179X series DACs anyway.) I have A/B blind tested them (only using CDs so far) and struggled to find a difference, but when I listen to the 105 through HMDI or USB I often feel fatigued or like I'm getting a headache.