DAC upgrade from Oppo 105


I recently subscribed Roon and Qobuz. I finally realized HD streaming is the future, even I'll still play vinyl as It still sounds better in most cases. I can't resist the convenience and vast library on streaming service. I currently run Roon on Windows PC and feed digital via HDMI to Oppo 105. As i will listen more digital media on Qobuz, I feel it is time to upgrade the DAC. I did some research on web on DAC. There are way too much information there and the technology changed fast recent years. 1-bit vs. multi-bit, delta-sigma vs. ladder DAC, noise shaping, different filters, FPGA vs. dedicated DAC chip, up-sampling vs. oversampling, jitter control (reclocking, 'jitter-jail', etc), solid state vs. tube analog section. I am getting lost and don't know where I should start. Can someone shine some light here and let me know which factor will impact the SQ most? I am open to new or used equipment. Budget <$2500. Thank you. (Equipment: C-J 17LS II, C-J 15, ARC VT100, Theta Dreadnaught I, Oppo 105, Mojo, B&W 105, ANK 300B, VPI Aries) 
cygnus_859
Here you go: Naim NDX streamer/DAC with 24/192K upgrade. $1995 + $75 shipping from Wayne, IL. Audiogon seller is "nextlevelav". Unit is a one-owner trade-in with original boxes. List price is $5995. You won't find a better deal than this!