so I’ll subscribe to see what opinions actual users have.
in the meantime a couple of reviews if you haven’t seen these:
http://www.soundstagehifi.com/index.php/reference-components/598-recommended-reference-component-opp...
"The case for analog
When the BDP-105 was connected directly to a power amplifier through its analog audio outputs, its sound quality was similar to that of the Anthem Statement D2 A/V processor ($7499, discontinued) that I use as my reference DAC-preamp. Whether I was listening to two-channel recordings or multichannel movie soundtracks, the BDP-105 always sounded musical, yet powerful and controlled, through all of its channels.
It was enlightening to compare the BDP-105 with AudioQuest’s overachieving DragonFly USB DAC ($249), which Doug Schneider found to have amazing levels of transparency, detail, and immediacy when connected directly to a Bryston power amplifier. I heard something similar when I connected the DragonFly to the Axiom ADA-1000 amplifier ($1340). When I listened to U2’s “One,” covered by Damien Rice on Ahk-toong Bay•bi Covered (16/44.1 FLAC, Universal), both sources provided exceptionally intimate renditions of this track that I was hard-pressed to tell apart.
*****This served only to confirm my observation that the BDP-105 can function as a very high-performing DAC and preamp.
and:
http://www.tonepublications.com/review/oppo-bdp-105-universal-player/
105d:
http://www.dagogo.com/oppo-digital-bdp-105d-blu-raysacd-player-darbee-edition-review