" But, I'd love to hear from any fanatic out there that has done A/B comparisons to the Oppo 105, using newer DAC/chip designs."
I've compared the Oppo to other products. Its an OK starter component, but you can only do so much at that price point. Also, if you're not using it for video, a good portion of the cost goes into stuff you don't need.
As far as comparing the dac chips, its extremely difficult to isolate just one small part of the player. More importantly, you're focusing on small things while ignoring the big ones. Have you considered anything involving the analog portion of the dac? It accounts for at least 50% of the sound you hear, and it usually makes a much bigger difference than the chip. I compared the Oppo to CD players that were 15-20 years old. Those players may not have a modern dac chip, but they do have exceptional analog stages. On Redbook CD, they made the Oppo sound defective.