Hi kalali,
If the question is, "Is an ultra-expensive DAC a good investment considering the rapid advancements in digital technology?" The answer, even among those wealthy enough to afford them, would be a firm "NO" if they continually chase the latest digital technology. Just take a look at the selling prices of past high $$ DACs/digital players. However, many of those owners have no thoughts of "upgrading" their older TOTL players/DACs either, so the VALUE is relative to the period of ownership satisfaction.
If it is your priority to be an early-adopter of digital technology advancements, then it certainly is wise to look to products like Oppo that are relatively inexpensive and hold their value well upon resale. Heck, many owners of the Oppo 103/105 units are already chomping at the bit (pun intended) to "upgrade" to the new 203/205. Why? Because the new model has X times more theoretical processor speed than the last model, even though the budget power supply in the 103/105 limits their sonic performance, not the audio D-to-A section? The just-released 203 model proves the point superbly. Designed to outperform Panasonic, not Esoteric.
However, if you look at some of the best SACD-capable digital players/DACs of the past five years, they still deliver SOTA sound in any real-life audio system. Again, the best models had superior power supply/filtering/regulation that differentiates them sonically from the latest less-expensive models with higher bit rate D-to-A chipsets but lesser power supply quality. Obviously, what makes the newer products superior for those using music servers/laptops/etc as a source is their connectivity flexibility and that is not to be disputed.
Best to you kalali,
Dave