OP,
If you think an OPPO 205 has a good dac (I have one) your mind would be blown by a Really good dac (Esoteric/MSB/Luxman/DCS/Mola Mola). An Oppo should only be used as a Transport.
Markmoskow,
For Pretzel Logic you need to get the Japan SHM SACD in the little White Box OR the Japan MQA CD if you have the capability to play that. If you aint got the coin to spend on those the Best USA made CD is the Original MCA pressing which has the PLAID Design on the back of the case. Those early MCA pressings from the 80’s destroy anything your ever gonna get on Tidal/Qobuz....the Japan ones are a step above but your gonna pay for them.

