Try the same experiment but with a redbook CD.
The outcome will most likely be the same.
The reson, most likely, is the computer feeding the signal into the Oppo via USB is too noisy and the Oppo is not able to cope with amounts of jitter in the data stream.
The quality of the USB cable matter as well.
I compared CDs played on a marantz sa-10 to the exact same albums ripped as FLAC fed into the sa-10 via USB from the Aurender N200. It sounded identical.