Is an OPPO BDP 95 the best cdp/dac under $1k

The Oppo bdp 95 and 105 have received rave reviews for there cdp/sacd playback, but are there other used/new cdp that sound better which can also be used as a dac?
Really, the only one who can make that decision is you. I know the Oppo is a top choice for audiophiles in this price range. Will you be using it to play just CD's, or do you need other formats as well?
I don't know but this Teac looks pretty impressive. Trickle down technology from Esoteric maybe?

I am looking for it to play cd, sacd, and computer usb files
The Oppo 95 doesn't have DAC inputs. The 105 does. As a universal player, the Cambridge Audio equivalents of the Oppo (same video chipset and transport but with CA's analog stage) aren't a bad alternative but I don't think the CA has DAC inputs though
One of the factors that argues very strongly for Oppo and which gets mentioned but not nearly often enough is that Oppo's customer service is second to none.
I agree with Doggiehowser's assessment. The OPPO 95 can't be used as a DAC like the 105 can be. I am considering getting the 105 for this very reason. I had not heard of the TEAC mentioned by Willland but it looks like it would be a very good choice if video/BluRay is not required.
I have the 95 and have not used the 105. Although the 105 does have feature improvements over the 95, it is nevertheless possible even with the 95 to play digital audio files either (1) that are stored on an external hard drive which is then connected to the 95's USB port or (2) that are stored on a PC which is then connected wirelessly to the 95.
What about the Rega Apollo-R? it uses a Wolfson WM8742, great dac.
I'm thinking of getting the 105 or a used Sony xa9000es goe's anyone know how the DAC's compare.Can't find anything on the Sony. I know the 105 uses the Sabre 32.