If you want to play SACD and Blu-ray you're going to need a player. I have the 105 and like it a lot. I have ripped a lot of CDs to my Mac and I play them through the DAC in the 105, or of course I can put the disc in the player, so I have a lot of options. I also have a Halide DAC but that's kind of redundant since I got the Oppo. If it's within your budget I say go for it.
Oppo 105 or DAC
My 2.1 audio system consists of the Emotiva XPA-5 amp, USP-1 pre-amp, and their ERC-2 CD Player.
I have an iMac and it is not connected to my audio system yet as I am trying to figure out the best way to do it.
This system will mostly be for listening to music which comprises of iTunes, cd's, sacd's, and concerts dvd's and blue ray.
My question is if you had this system would you go ahead and purchase the Oppo 105 and use it as your DAC and disc player or would you suggest something different?