Is the ''entry level'' DAC becoming extinct ?

I do not think they are becoming extinct, but I do think that the playing field
is getting level. The differences between DACs has more to do with subtle
differences and "flavor" if you will. I see your point though. I am
more of separates fan and do not want one component to be responsible
for trying to do so many things right. The technology moves too fast for an
all in one solution, IMO. Every time a new model comes out the classifieds
fill up with last months "Sweetheart". Have you noticed the digital listings
lately?

On the other hand, giant-killer DACs like the Micromega MyDAC and tiny, portable ones like the Audioquest Dragonfly keep appearing.

I actually think it's just the opposite -- we are seeing a flood of new, highly capable DACs. This is driven by the demand for asynch USB connection and, it now appears, for DSD playback. That the Oppo offers some of these features just puts it in the running, but only if your HT and 2-channel gear are the same, or at least co-located.

I think there are more high quality entry level DACs than ever. Dragonfly, HRT Streamer, Schitt Modi, etc. I think over time a lot of people will buy these and not bother with a CD player, per se, especially on second systems, office systems, etc. Note the USB input on the Oppo is only available on the 105, not the 103.

I love the idea of USB inputs on players and on pre-amps (like the Classe SP-800) but also think the market for entry level DACs is very strong. Just depends on where you want to use the DAC.

I love that we have so many options these days.

Computer Audiophile is reviewing the new pocket-size Meridian Explorer DAC with asynchronous USB, audiophile-quality capacitors, 24-bit/384kHz, customization via firmware, detachable USB cable, etc., for $299!