My Dad uses a Aurender XL100 (network server) connected to the Oppo 105 via its USB Audio input. The Aurender has a dedicated Audio USB 2.0 connection. I am pretty sure If you feed it the correct signal through the correct connection, the Oppo 105 will handle the higher bit rate and or 196/256 files. Call Audio advisor and confirm. BTW this combo sounds fantastic!
Matt M
Matt M