@ghulamr both the OPPO and Benchmark use ESS SABRE chipsets, so sounds like you like the overall sound of the ESS, and if you like the DAC3 more than the OPPO BDP-105 then I'd guess you want something as clean and detailed as possible.
That being the case, you might actually like a used OPPO Sonica DAC as something less expensive than the DAC3 but potentially better than the BDP-105. Looks like there is a Sonica DAC on eBay right now.
Another ESS option in your price range is the Matrix Element i, but I haven't heard one myself.
That being the case, you might actually like a used OPPO Sonica DAC as something less expensive than the DAC3 but potentially better than the BDP-105. Looks like there is a Sonica DAC on eBay right now.
Another ESS option in your price range is the Matrix Element i, but I haven't heard one myself.