Oppo "Darrbee" sound quality?

Picture is stunning by all accounts. How good is the sound?
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.
Thanks Larrybou. Just how good do you consider the CD sound of the 105D? Would you say it's as good as say a top level Mark Levinson was say in 2006/7/8. Have you had listening experience with top tier CD players or transport/dac combos?
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.