This is where I don’t understand Steve’s comment; is he saying to use the Oppo’s analog output (ie, the output from the Oppo’s DAC), but improve its timing by adding a Synchro-Mesh reclocker?
The term "transport" means that it is being used as a digital source, not an analog source.
The 105 has both digital output (coax) and digital input (coax), so the Synchro-Mesh can just be inserted in this digital loop using 2 cables. It's that simple. Select the coax digital input in the "input source menu" and play the CD and you should get the lower jitter data to the DAC inside. It's really simple.
For most systems, lowering the jitter of the source is a bigger improvement that upgrading the DAC, and certainly cheaper.
Steve N.
Empirical Audio