I would suspect that if you had a lower jitter source to the Shiit DAC to start with, there would be an obvious difference between the OPPO and the Shiit DAC.
Making a comparison using the OPPO as a CD transport is okay, but only if you are comparing two DACs driven by the OPPO S/PDIF digital output signal. Even then , I would argue that you need a lower jitter signal to tell what the DAC’s can actually do.
Using the OPPO as a DAC only and driving the OPPO DAC and the Shiit DAC from a low jitter S/PDIF source is a valid comparison betweenthe OPPO DAC and the Shiit DAC.
Trying to compare the OPPO analog outputs to the Shiit DAC analog outputs, driven by the OPPO digital output (and coax cable) is inconclusive. The jitter inside the OPPO is probably lower than the OPPO S/PDIF jitter, so even though the DAC in the OPPO is maybe not as good as the Shiit, the lower jitter will cause it to sound better or at least different. The S/PDIF cable alone could easily skew the results, depending on the jitter that it adds.
The point is that the selection of the source (and S/PDIF cable) is critical when comparing two DACs. The lower the jitter, the better.
Steve N.
Empirical Audio