The main reason I bought a 105 maybe 4 years ago was to simplify my system, and I have ~ 50 SCADs/DD-As (and growing) . I upgraded from a Parasound P3 to a P5 pre/ dac. I tried the P5 dac using a toslink and after significant break- in, I did not notice much of an improvement
About a year ago I installed an aftermarket wiring loom- silver wires to the power supply board connected to a Rhodium IEC. That was a big improvement. Later, I replaced the OEM power supply with a Linear Power Module, another big leap.
I sold the P5 the using the 105 direct to my amps: OK at best on redbook. I came across a Hattor Passive Pre XLR which was a huge improvement, though an impedance mismatch with my amps. I bought a Audio Alchemy stereo amp, but it too was a mismatch, so I bought a AA DDP-1 (DAC/PRE, but just for the preamp. Finally, the music was coming to life.
For grins I decided to try the DDP-1 DAC using the same WireWorld Toslinkk cable: WOW
Next up was to dust off my decade+ old Pioneer PD 65 CD player, inverted platter with a Musical Concepts Stage 3 mod which included an outboard power supply: Amazing
So, the 105 now idles until I want to spin high rez discs