How good is the Oppo 105 as a DAC?


I'm in the market for a good DAC and always heard good things about the DAC in the Oppo 105. I already have the 103 Darbee edition for my home theater setup but was wondering about using the Oppo 105 for my 2 channel setup.

My 2 channel system (will) consist of a Cary Audio SLP 98L tube pre and Cary Cinema 5 solid state amp with Verity Parsifal (or other) speakers. Would I be better served with a more expensive dedicated DAC for a system of this calibre, or would there be only slight improvements over the DAC in the Oppo 105? It would be nice to have the transport as well.
larrybou
I use an Oppo 105 as a DAC in my computer audio system (MacBook Air, Audirvana Plus, Oppo 105 into a Krell HTS 7.1 as a volume control only, into a Krell TAS and B&W N801 speakers). The sound to my ears is spectacular, I could not be happier. Compared to using the DAC in the Krell HTS 7.1, the Oppo has more resolution and just sounds better overall.
I still can't understand the infatuation with Oppo, even as a DVD player. I don't see a superior image to any $300 DVD player from Denon, Panasonic or Sony. Sonically it's mediocre at best and easily beaten by a Meitner BiDat of years ago.