Marantz AV7706 vs Yamaha CX-A5200 - Stereo DACs quality

I seriously doubt the DACs in either AV preamp is even in the same league as the Oppo. I haven't heard them, but the Oppo BD105 is pretty good, have one.

Does the Oppo even output a digital SACD signal?  The DAC is only one part of the larger equation, and the electronics all around the DAC will have a larger impact on the kind of sound you’ll end up hearing.  If you want a more neutral, detailed sound go for the Yamaha, and if you’re looking for a warmer, fuller sound go with the Marantz.  Those basic sonic signatures will override the sound of just the DAC chips inside IMO.  Best of luck. 

some processors can take an SACD digital stream over the HDMI cable and decode/process it.  That being said, I think the Oppo sonic signature is somewhere in between the Marantz and Yamaha.

The Marantz is excellent with a large power supply but voice very slightly warm and soft rolled off highs.  The Yamaha will be sharp with clean highs, but may not have as much body/bass strength.  The Oppo analog output is somewhat tiny bit warm but still with full resolution.

I finally bought the AV7706 as I need it to play Atmos track,

I compare :
Oppo BD-105 - XLR out -(analog) to Pre-amp -> Amp

vs

Oppo BD-105D - HDMI out (DIG) to AV 7706 (DAC/pre-a,p) -> Amp

The AV7706 sounds just as good as oppo BD105D DAC, 

Very happy with it.

 

Happy for you.