@n80 Yes, it has a good DAC, 2 in fact (iirc) ESS Sabres, but a good DAC is just the beginning, there is a lot of programming that needs to be done after a builder chooses a DAC and that's where the magic happens and one downside with the OPPO is that the technology is 10 years old.
I was also looking at the 105 to use as a streamer. However, I'm less excited after learning the selection is limited. No Spotify or Amazon Music (where I stream HD) or youtube/google. You can make it work by hooking up a laptop to the USB input, but then you have a shitty source which kinda defeats the purpose of a dedicated streamer. Since Oppo killed its disc player business, there is no support or software updates coming down the pipe to add new services.
I hope this helps answer your final question - which is a difficult one, BTW! I've been going back and forth for a couple of months on what route to take, whether to get the Oppo or a modern all-in-one like Marantz offers on the cheaper end ($1100), or a Cambridgr CXN V2, a Yamaha or a Bluesound Vault, an Auralic, or NAD. I have yet to find anything under $3,000 that can do everything I'd like
(streamer/NAS/WiFi or bluetooth/CD player and ripper/DAC/digital inputs/variable outputs), so it's a debate over compromises, number of components to accomplish everything, and price. It's frustrating because I'm guessing there'll be a lot more options in 3-4 years.