Some decode the audio, some don't, etc... but I think what you're really trying to ask, is "What is the difference between a player with the latest profile, and features for $250-$300, and one that is $5,000"
And the answer to that question is, in the components used, build quality, etc.....
Will the $5,000 player offer better audio/video..... I would say "Yes" Although due to the diminishing returns, I wouldn't personally buy a $5,000 player.... but the $500 Oppo is on my "To Buy" list... that's for sure.
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