I own the 105 (in my two channel system) and when Oppo announced they were going to cease making players immediately bought a 203 for one of my HT Systems. I regret not shelling out the extra few hundred back then for the 205.
At any rate, I used the 105 for a while as my DAC, and then ultimately bought a Mytek Manhattan (first generation), which uses the exact same chip as the 105. The Mytek blew the Oppo out of the water, which is no disservice to the Oppo, since the Mytek cost 4 times the price of the Oppo, and the Oppo has many non DAC related functions to perform, but it did illustrate to me that it isn’t just the chip that makes the DAC sing.
At any rate, I used the 105 for a while as my DAC, and then ultimately bought a Mytek Manhattan (first generation), which uses the exact same chip as the 105. The Mytek blew the Oppo out of the water, which is no disservice to the Oppo, since the Mytek cost 4 times the price of the Oppo, and the Oppo has many non DAC related functions to perform, but it did illustrate to me that it isn’t just the chip that makes the DAC sing.