I did not have the Oppo 205, but I had a Benchmark DAC3, which uses a ES9028PRO converter chip, for a few weeks before purchasing the Marantz player. The SA10 is way better than the DAC3 (when using DAC3 with a Sony 5400ES as transport). I could not A/B because I didn’t have them at the same time, but my impression is that it wouldn't be even close. Granted, their price tags are not close either.
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