Darbee is purely video processing - no sound involved. Both Oppos with Darby sound good. Of course the 105D is more expensive and sounds that way.
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Actually I have their HA-1 headphone amp with the same Sabre 33 DAC as the 105. Oppo said there was virtually no difference in sound. Couldn't really comment on other CD players since I've just had a Cary DVD player in my rack for the last 12 years or so.
Personally I think it sounds very good if lacking a bit of naturalness to the sound. Since I'm burning in cables and swapping components, take this all with a grain of salt. But I would think most people with $10K or less systems would be happy with the sound.
Oppo has a 30 day refund so give it a shot.