OPPO 105; how to beat it and at what price?

As an end note to this thread my Esoteric K-01 arrived today and right out of the box my reaction was WOW. I didn't think it was possible to get that kind of improvement. Obviously one would expect this for the price difference. I often think some of this crazy high end gear is more hype than real improvement. Maybe I'll start believing that cables make a major difference (not there yet)?

Thanks for the comments. I will be using as two channel audio only. I spin 2 channel SACD and CD only. I am trying to educate myself on the alternative of a computer based server. Seems like many pros to this approach in sound and convenience. Also seems to be the future. I can say that in my new system SACD has never sounded better vs CD thus high res formats are very appealing.

Ricevs I’m impressed with your response. Very balanced. I have decided since I am a two channel audio guy I should focus on that. I’m now looking at the Esoteric K-01 new or used. I am also very keen on learning about High Res download/player capabilities (i.e. computer based music server). My new system is so revealing that my SACD’s are the the only thing I enjoy any more. Perhaps redbook on OPPO is not that great. In any event its clear I need a big step up to match my new system.