Since you are mentioning 2 channel SACD, I have to assume you are planning on using it as an analog player. In this scenario the 105 is undoubtedly the way to go.
If you already own a top notch DAC, your best alternative is to get a 93 with a Vanity93 digi out board. This will reclock the digital outputs and take the player up a few notches as a CD transport. Additionaly, it will do a custom DSD to PCM conversion at 176/24 on SACD, allowing you to leverage your existing D/A converter (if indeed you have one).
Again, if you are planning to use it as an analog player into a preamp, get the 105.
If you already own a top notch DAC, your best alternative is to get a 93 with a Vanity93 digi out board. This will reclock the digital outputs and take the player up a few notches as a CD transport. Additionaly, it will do a custom DSD to PCM conversion at 176/24 on SACD, allowing you to leverage your existing D/A converter (if indeed you have one).
Again, if you are planning to use it as an analog player into a preamp, get the 105.