I see, a personal listening evaluation, thanks.
* I'm no expert, and I've read quite a few about Oppo BD players; in particular regarding the BDP-95 and the BDP-105, which are both using Sabre DACs.
And there seems to be a lot of people who are very satisfy with the overall stereo sound quality when using the analog stereo outputs (RCA unbalanced or XLR balanced).
BTW, they both use two Sabre32 Reference ES9018 DAC chips (each chip is an integrated 8-channel DAC; so sixteen stereo DACs all together are in each player, and implemented differently from one another).
And the Oppo BDP-105 is also a DAC in itself (a good one according to many owners), and a preamp too, and has a headphone preamp stage (also a good one) and it
plays hi-rez DSD audio files from direct downloads.
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Like I said I'm no expert, and by the way, the McIntosh MCD500 CD/SACD player was the first player to use ESS Technology's Sabre DAC; the ESS 9008, with sixteen individual mono DACs (eight stereo DACs) on a single chip.
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DACs aren't everything, we all know that; the implementation and configuration and associate digital filters also play an important role, same as the power supplies and quality parts used thorough and audio signal's path.
With that said I like the Ring DAC, the Burr-Brown PCM-1704K DAC (& PCM-1702), and the Burr-Brown PCM-1792 (or/& DSD-1792) DAC meself.
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As an aside, I don't know if this can be of any value to someone:
Pioneer Elite N-50 Network Audio Player | Sound & Vision