PC to DAC vs OPPO and ESata

Has anyone here played with the BDP-93/BDP-95 using high rez music on an external ESata drive? I'm wondering (A) how that sounds compared to a PC connected via asynch USB to DAC like a Dlink III or better? (B) if the Oppo will allow the ESata source to feed same external DAC.
Since the default is 192khz for the Oppo digital out (not natively supported in WIndows) and the Oppo is closer to a true hardware solution, vs interference from Windows OS, I would hope that the Oppo outperforms PC to DAC.