Probably can't address all your questions, but I've recent experience from revamping my HT system. For me at least, a separate DAC seemed unnecessary given Oppo's highly touted units (I got the 103 and your 105 should be even better). I switched from an old AVR to separates and the difference is nothing short of amazing in terms of sound quality and "slam". Check out Marantz AV7005 and MM7055 combination. If you have more to spend, the higher priced Marantz should be at least as good or better and of course there are other good brands out there. I also added a musical 12" sub and a good line conditioner/surge protector. Look for close outs and sales. Good luck and cheers!!
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