Sound quaity : OPPO 105D vs ALPHA DAC new/old

Does new 105D match sound quality of the older original ALPHA DAC?
ie; can I expect sound of my Lexicon RT20 through the ALPHA to sound better than a new 105D? OR- would the sound of the 105D through the ALPA sound even better?
Tough question as everyone has different taste concerning sound. But when it comes to digital it pays to stay up with at least the current tech. The OPPO uses the ESS SABER DAC's and it has XLR audio outs. Plus it does a lot more awesome stuff that I wont go into right now. Awesome universal player! Can your LEX/ALPHA combo spin any disc? And provide smart access to NEFLIX,PANDORA,HULU,ect...?
Thanks Matt. Appreciate. I'm hoping for opinions from those who have or have heard both in the same system. There were many utterly rave reviews about Alpha Dac as it came out.
Please help...
Just remember the Oppo has a long break in period when comparing