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.
DAC function is that converts digital data (usually binary) into an analog signal (current, voltage, or electric charge). The improvement of Computer and electronic technology get better and cheaper daily. I never understand why audiophile folks pay more for old vintage equipment of yesterday and claims superior because they can afford to buy them.