I have an upgraded Oppo and can say for sure it is very good. But its not better than a $750 DAC I know of - which admittedly is better than a lot more expensive DAC's. The difference is the Oppo is very laid back and sweet - that DAC is quite balsy. Based on that I would get a DAC - but make sure it is actually better from a comparison. If that's a bit difficult for some reason (eg you cant get a hold of DAC's to compare) then get the Oppo upgraded.