If you want to play SACD and Blu-ray you're going to need a player. I have the 105 and like it a lot. I have ripped a lot of CDs to my Mac and I play them through the DAC in the 105, or of course I can put the disc in the player, so I have a lot of options. I also have a Halide DAC but that's kind of redundant since I got the Oppo. If it's within your budget I say go for it.
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