I couldn't recommend an Oppo 93 as a transport. It has high jitter. I had one and it took me some time to figure out it was the cause of my system not sounding as good as it should. Replaced it with the Atoll and all is good now.
Yeah, perhaps the DAC has more influence. Say 70% DAC to 30% transport? Hard to quantify, but as bigkidz says the
transport can certainly be heard.
Compare the build quality of the $10 Sanyo assembly and the out
of production $20 Philips to the $105 current
production, audio CD only Teac. That Tascam
200 is probably a good, low cost option.
When you move up in price you usually will get better, more robust power
supplies and filtering, vibration control and dampening, better clocks and
regulation circuits, SPDIF isolation, etc.
All things that will provide a
more refined sound. Audiolab 6000CDT
might be another lower cost option.