The current release of Opera does not support screen readers. However,
Opera are working on adding support for the Apple Accessibility API used
by VoiceOver to the next version of Opera. You can download the latest
development snapshot from:
http://my.opera.com/desktopteam/blog/
When I last tried it with VoiceOver (in November), I ran into a serious
bug that made it useless for practical use:
http://my.opera.com/community/forums/topic.dml?id=203373
You can report bugs at:
https://bugs.opera.com/wizard/
As for differences between Opera and Safari, there's an overview of
Opera's features at:
http://www.opera.com/products/desktop/features/
Hope that helps.
--
Benjamin Hawkes-Lewis