After reading the replies I had to give you my experience. I was going through the same struggle trying to figure which way to go. I was still using my Cal-Labs Delta Transport to an upgraded Wadia 12 DAC (which is an R2R dac). Both very old (mid 90's), so I went on a quest to find better. Every one was saying how much better new DAC's were. All the reading I did pointed me to the Oppo 105 without spending a ton of money. I bought the 105 and was very disappointed. I had read they need to break in so I left it on repeat 24/7 and before the end of the return period I did more A/B testing. It did sound a bit better after breaking in but my wife and I both still much preferred the Cal Transport/Wadia. So then I used the 105 just as a transport with the spdif digital coaxial out to my Wadia. My Cal-Labs Delta transport that I bought new in the '90's sounded much better. How could this be I thought? Both as a transport and DAC I liked my old equipment better. Now, before someone says I'm crazy, consider the fact that the old transports used better mechanical clamping mechanisms where now everything uses a cheap computer drive. Why? Because there is not enough demand for high end CD playback like there used to be. Audio manufactures need to chose from what parts are available on the market. Just like DAC chips, the cost involved in good R2R dac's was too high so the 'Technology' was to make them smaller and cheaper...not better sounding. Now saying that, what you read so much about new players being so much better is very relative. The real issue that is not being said is the preference of format. The Oppo 105 sounds great if you are playing an SACD, but all my music was on CD. So when reading reviews consider the context of how it is being used.
I was very glad I had tried the 105 however because I found that the best sound was actually playing back the digital files (Ripped from CD with EAC) from my NAS going from the 105 to my Wadia. I had tried computer audio before and it was too harsh. The Oppo 105 makes a great digital transport. I ended up buying an NAD M50 to rip and play back the digital files and a Schiit Yggdrasil to play Hi-Res 24bit files as it is an R2R dac and still sounds good on 16bit 44.1 files.
I suggest one major piece of advise...You need to hear it in your system!
Go to a high-end audio store that will let you have a home demo. If it's a long drive, watch their site for
used gear that comes in so you can compare more than one item.
