Bryston BDA-3

milpai - You are correct, the BDA-3 decodes the DSD stream directly from SACD players via HDMI.

Maybe the problem is also the Oppo itself I am not sure how good it is a CD transport , Maybe you need a dedicated CD transport without inner DAC to fulfill the full potential of the BDA-3 DAC.
From my experience CDP and blu-ray players are lousy as transports to external DAC .

As a point of reference I run the BDA-3 DAC using a PS Audio PerfectWave Transport for disc playback with excellent results. The PWT plays both CDs as well as hi-res PCM files burned to DVD-R discs.

Can anyone of the BDA-3 owners comment on the affects of the upsampling feature on the overall sound quality? Thanks.

Depending upon the recording some discs are reproduced with more apparent detail with upsampling on, but I generally prefer the sound with it off listening to the native sampling rates.