You guys got me curious since there was conflicting info.

I can say for 100% that Audiophiliac is correct. The IR sensor is dead center above the USB port, right in between the power & eject button. No where near where Sony put their IR logo.

Anyway, those calling to put the emitter inside.... you better think that one thru a little more. This was NOT an easy pop apart and throw it in. Took me awhile to figure out how to take it apart and get it back together (broke several clips along the way).
You start by removing the 2 black screws on the back, for the side panels. Those slide back then come off. Then you can remove the 2 screws on the sides, securing the top on. The top has to slide forward then off - this is kind of tough and where I broke some tabs. Then you have to remove dozens of silver screws to take the metal cage/top off. Then remove 3 black screws on top holding the front panel, then 3 black screws along the bottom, and 2 black screws on the sides. "THEN" before you unsnap the front panel off, you have to disconnect the gold/white ribbon cable from the main board; that goes with the front panel when you pull it off (no slack).
Finally, remove 4 screws holding the front control board inside of the front panel to get where the IR sensor is.
I just did this and was frustrated by how much I had to do for a simple bluray player. I might have forgot about a few screws.

Point is, it can be done but it is NOT the easy pop open a lot of other players are.