Yes, my thinking was similar leading me to using the 105D as a DAC fed by my Mac Mini running Audirvana+. I can spin visitor's CD/SACDs from the Oppo as well as connect external drives directly to the Oppo(yes, some geek friends bring over a drive!).
Eventually I might upgrade to a much more costly DAC, but I have heard many and not much in the price range brings great sound and versatility to the table like the 105D. Your choice of computer audio software & settings will make audible differences too, but that's a whole 'nother conversation.
If curious, you can see my rig posted as "Silence of The Lamms". Cheers,
Spencer
Eventually I might upgrade to a much more costly DAC, but I have heard many and not much in the price range brings great sound and versatility to the table like the 105D. Your choice of computer audio software & settings will make audible differences too, but that's a whole 'nother conversation.
If curious, you can see my rig posted as "Silence of The Lamms". Cheers,
Spencer