How good is the Oppo 105 as a DAC?

OP:
I'm in the market for a good DAC and always heard good things about the DAC in the Oppo 105. I already have the 103 Darbee edition for my home theater setup but was wondering about using the Oppo 105 for my 2 channel setup

I suppose the real answer here lies in how much $$$$ the 105 will cost. A standard OEM, or Modded one? Modded from whom? New, or used?

Given the brand new OTB price I should think if the real aim here is strictly “2 ch” as was said by the OP[ then there’s little question that a dedicated DAC will surely outperform the the 105 in the same price category.

I’ve owned several Oppos. Up to the 83, and heard other’s beyond it in quite good systems. Even modded Oppos.

All were improved in SQ by the addition of a dedicated DAC even a modestly priced one.

No OPPO disc player to my ears, has out run a properly selected dedicated DAC for 2 ch audio performance.

Selecting a Good DAC which has good jitter attenuation/control and suits either the system synergy or the OP listening perfs is where I’d ALWAYS put my $$$$. That is of course, IF obtaining the best 2 ch audio is INDEED the desire.

Obtaining a decent transport later will definitely be a far lesser concern, IF a nice DAC is chosen now.

In the 1K to 1.5K DAC arena there are a few well worth checking out. Especially if pre-owned DACs are acceptable.

Why compromise the stereo sound given the items already in house?