Using Oppo 105 for Audio from Cable Box?

I'm thinking about getting an Oppo 105, and using it to do the D/A conversion for my TV audio; i.e., instead of the Comcast cable box or TV doing the conversion. I am using an integrated amp, not an AVR or processor. And using only two-channel sound in my video system.

Does anyone have experience doing this? If so, is the sound significantly better than through the cable box? I would think it would be, but we are talking about audio from the cable company that is somewhat compromised to begin with.

Thanks!