Vintage Theta DS Pro Basic II vs.

I have a vintage (circa early 1990s) DS Pro Basic II DAC from Theta Digital, fully balanced with XLR outs. I've gotten a bit "out of touch" with audio gear of late. Wondering about upgrading to something newer, but not sure if newer is better or what sort of price point I'd need to hit to better the Theta's performance. The Theta is so old it's hard for me to gauge how it might square up against current offerings. Do they not build them like they used to? Or can far better be had now for far less than the $2K+ the Theta cost new back in the day?

Given advancements in technology, would something like an Oppo BDP-105D offer superior sound? Or would the Oppo be not as good? Curious how the "old" Theta DAC would square up against something decidedly more modern.

Thoughts?