After living with the Mytek Manhatten for a few months now, I do think that an improved Dac helps----with glare. Note, seventies, that the mytek features the same chip as the Oppo 105, but the implementation is worlds apart--so it just in't the chip that makes the DAC. As I have been playing some of the more offensive digital recordings--a Jean Pierre Rampal 'big box' on Erato is Glare Culprit #1--it isn't that they now sound soft, but there is a simultaneous gain in detail and loss of ugliness, especially in the treble.
regarding Annie Fischer's Beethoven, I never thought they sounded deficient via the Oppo, but they are more impressive via the Mytek, particularly in the midrange. And yes, that certainly is a resonant Bosendorfer that she plays.
I have listened to these recordings both in flac from my Bluesound Vault and via the Oppo asa transport, both fed into the Mytek, and I don't think the digital format matters beyond lossy and lossless