The Oppo 105 plays CDs quite well. It has excellent power supply and analog stages. However, one of the problems is that it is designed as a "universal" player and doesn't have specific digital clocks for CD playback. Also, it does still have a switching power supply for digital section (which can be upgraded to linear from OPPOMOD).
There is a used Sony DVP-9000ES for $314 that will likely sound much better for CDs, as it is specifically designed for 44.1khz playback. However, it is extremely old and could be prone to failure.
Try hunting down a Jolida tube CD player? I have also read that Rega CD players are very excellent as well.