you suggest "you can configure a BR player to do the decoding to PCM. Then just connect from the player's digital audio output to your DAC's digital audio input."
BUT
as per Oppo bdp103 owners manual, hi-rez audio can't be sent through the coaxial or optical digital audio output" ...see below:
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Due to bandwidth limitations, high resolution audio formats such as Dolby Digital Plus, Dolby TrueHD, DTS-HD High Resolution and DTS-HD Master Audio cannot be sent through the coaxial or optical digital audio output. A reduced resolution version of the same audio track will be output instead. To listen to high resolution audio formats in their best quality, please use the HDMI connection if you have a receiver that handles HDMI audio (see page 11) or use the multi-channel analog outputs if you do not (see page 16).
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Due to copyright restrictions, SACD audio cannot be sent through the coaxial or optical digital audio output. To listen to SACDs, please use the HDMI or analog audio connections.
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Due to copyright restrictions and bandwidth limitations, full resolution audio from DVD-Audio discs cannot be sent through the coaxial or optical digital audio output. ...