I have the Oppo BDP 105 hooked to an Ayre Codex DAC. This should have a similar sound to your Ayre DAC. The toslink input plays 24/192 from the Oppo with ease. I use a very good toslink glass cable. The DH Labs Glass Master. This is a very detailed cable - not the normal toslink dreck.
Codex has both toslink and USB inputs and single ended and balanced outputs. I use balanced out. The Codex reproduces greater detail, larger soundstage, and has more body. It eliminates the synthetic sound of the Oppo DAC. Codex runs little over $2k new and about $1,200 used.
I have the Oppo 105 and Aurender N200 hooked to the Ayre. It is easy to switch between the two inputs. I also plan to use the headphone amp with my grell OAE1 headphones. Even though they are 32 ohms the efficiency is low and, in single ended mode, the Ayre designed Pono player struggles a little.
Thanks,
aldnorab