I have compared the Oppo 105 to the Cambridge 840 in a system comprising Air Tight ATC2/ATM3 mono's/Tannoy Canterbury HE, all wired with Oracle/Ref MIT.
The Oppo is very smooth and pleasant to listen to but the Cambridge 840 is far more resolving and transparent. The 840 has been replaced with the new Cambridge 851 and this is a significant step up from the 840. I've also had the DCS Debussy in the system and it was equalled by the Cambridge.
For me the Cambridge 851 is a no brainer, and includes USB & transport.
Other DACs listened to Eximus - quite resolving but perhaps a little dry, Zodiac plus - very good, very analog sounding with good resolution.
The Oppo is very smooth and pleasant to listen to but the Cambridge 840 is far more resolving and transparent. The 840 has been replaced with the new Cambridge 851 and this is a significant step up from the 840. I've also had the DCS Debussy in the system and it was equalled by the Cambridge.
For me the Cambridge 851 is a no brainer, and includes USB & transport.
Other DACs listened to Eximus - quite resolving but perhaps a little dry, Zodiac plus - very good, very analog sounding with good resolution.