D-05 can do all the oversampling to 24/192 or DSD at DAC end so you won't lose upsampling capability when not using Esoteric transport. However whether upsampling is really neccessary, that's a different story.
The only disadvantage I could see by using Oracle transport is the lack of SACD capability.
The only disadvantage I could see by using Oracle transport is the lack of SACD capability.