Oppo 105 vs. 205 in playing SACDs

I think the superiority is likely for both types of discs.

I heard an improved  presentation with CD and I tend to think the updated SABRE chip in the 205 is a factor. 
Filter choice is important, though. Of the filter choices in the 205, there are 2 or 3 that definitely are better sounding and choosing the one that sounds right is important. They can be selected and changed on the fly in the 205 while listening.

I don't specifically recall if I did comparisons with SACD when I got my 205 but I think the sound of the 205, in general, is more saturated, smoother, and clearer sounding.

If you're thinking of buying one for crazy prices just to play SACD, there might be better options than a 205, especially if you'll use the Oppo as a DAC.

The coaxial and optical inputs on the Oppo 105 and 205 are not as good as the disc playback, in my opinion.

The only advantage to the 105 is the ability to rip SACD and to decode hdcd.
But quite frankly, on hdcd, I’d bet the 205 sounds better even without decoding. Plus ripping and decoding hdcd is easy these days, both on Mac and Windows machines.
In my other post, I didn't make clear that filter selection only applies to cd playback, not SACD playback, if I recall correctly.