How good is the Oppo 105 as a DAC?

Dkarmeli
Are you comparing the Oppo 105 to Denon's higher-end models?

Dkarmeli
I have a 105 and have had for 16 months. It replaced a Marantz BD player that is better than the $300 players you mentioned in your post. And I can tell you the 105 is significantly better in both SQ and PQ than the superior Marantz. It is easy to both see and hear the much better quality of picture and sound the 105 provides. So, I'm not sure how you arrived at your conclusion, but it was not mine at all. Another reason so many love Oppo is that they have amazing customer service.

The 105 also replaced my redbook player, a Cambridge Audio 840C. The 105 was no worse on any discs I compared and in many cases was much better, really in almost every disc I compared on the two players. A player that costs a modest $1,200 that can do bluray at a whole new level and that can also play SACD in addition to a host of other formats including redbook really is a stand out. The 105 just did everything better than the Marantz/Cambridge duo I was using before. And for nearly half the price. I think these are some of the reasons that "infatuation" is noted among many.

Dover
My experience is much the opposite to yours. The Oppo is much more revealing and more musical. The 840C in comparison is veiled and less involving. It is a great player but just not in the same camp as the Oppo, not for me anyways. Just thought I'd share that. For reference, I have not heard the 851.