Mitch, I've owned the stock Oppo 105 and found its sound acceptable but not stellar. If you have CD7 you probably will be disappointed by a stock 105.
Adding an external DAC will get you computer audio capability, but the 105 is not a great red book CD transport either. Again it's acceptable but not stellar, I've compared it to Theta/CEC etc. And I found the 105's SPDIF output is actually 48kHz instead of 44.1kHz. The conversion from 44.1 to 48 is never a good thing!
On DVD and Bluray, the 105's SPDIF output is also 48kHz, I called Oppo to verify, no, it doesn't give you 24/96 unless it's via HDMI.
So, 44.1 becomes 48, 96/192 also becomes 48, the 105 as a disc transport is useless for audiophiles.
So my suggestion is either modify the 105 to the highest level, or go for a high-end DAC and leave the 105 intact for home theater duties.
Adding an external DAC will get you computer audio capability, but the 105 is not a great red book CD transport either. Again it's acceptable but not stellar, I've compared it to Theta/CEC etc. And I found the 105's SPDIF output is actually 48kHz instead of 44.1kHz. The conversion from 44.1 to 48 is never a good thing!
On DVD and Bluray, the 105's SPDIF output is also 48kHz, I called Oppo to verify, no, it doesn't give you 24/96 unless it's via HDMI.
So, 44.1 becomes 48, 96/192 also becomes 48, the 105 as a disc transport is useless for audiophiles.
So my suggestion is either modify the 105 to the highest level, or go for a high-end DAC and leave the 105 intact for home theater duties.