How good is the Oppo 105 as a DAC?

Is there such a thing as tin eyes? :P

DAC function is that converts digital data (usually binary) into an analog signal (current, voltage, or electric charge). The improvement of Computer and electronic technology get better and cheaper daily. I never understand why audiophile folks pay more for old vintage equipment of yesterday and claims superior because they can afford to buy them.

Beewax; I agree entirely with your comments concerning computer audio and DACs (newer is often better). However, this to my ears is not universally true; have you ever heard a McIntosh MC275 or Krell KSA-250 power amp? Similarly something like restored Apogee Diva or K-Horn speakers? Better still a pair of older Avantgarde Duo horns, or K-Horns driven by an old SET amp; spectacular and close to dynamic reality IMHO. All old stuff, but what a sound!

I use the 105 as a DAC in my two channel system and am pretty happy with it.
My only quibble is that the usb is ever so slightly less pristine and the other inputs. Judging from what I've read in the audiophile press, this is not unique to the Oppo. I am considering adding a usb converter.
The difference isn't that significant. Sometimes I try to do comaprisons playing the disc on the oppo vs playing the ripped version from my computer to see if I can tell a difference. It may be more ofa case of Audiophila Nervosa on my part than any deficiency of the dac.

Dkarmeli
I have a 105 and have had for 16 months. It replaced a Marantz BD player that is better than the $300 players you mentioned in your post. And I can tell you the 105 is significantly better in both SQ and PQ than the superior Marantz. It is easy to both see and hear the much better quality of picture and sound the 105 provides. So, I'm not sure how you arrived at your conclusion, but it was not mine at all. Another reason so many love Oppo is that they have amazing customer service.

The 105 also replaced my redbook player, a Cambridge Audio 840C. The 105 was no worse on any discs I compared and in many cases was much better, really in almost every disc I compared on the two players. A player that costs a modest $1,200 that can do bluray at a whole new level and that can also play SACD in addition to a host of other formats including redbook really is a stand out. The 105 just did everything better than the Marantz/Cambridge duo I was using before. And for nearly half the price. I think these are some of the reasons that "infatuation" is noted among many.