What application will you use it for. Obviously for all things analog the 105 is the ticket. If you use it as a digital transport only, I would recommend disconnecting the analog board from the power suply. The new Theta Compli 3D disables the analog section apparently improving digital trasport peformance.
- Blu-rays (of course) through the digital HDMI output.
- Multichannel SACDs and DVD Audios through the multichannel analog out.
{So I do need both sections enabled.)
- I will also check DSD direct through the HDMI out; but I already know that it will sound better from the multichannel analog out.
- I got tons of HDCD encoded CDs, and will probably use the analog stereo out (configuration),
but I will compare it too with the digital coaxial out; just to make sure. ...And HDMI too, for good measure.
I don't play my DVDs much anymore (got few thousands of those; 5,000+), perhaps few per year,
as I replaced all my favorite ones with Blu-rays.
________________________
The ESS Sabre32 DACs (8-channel DAC times two) in the 105; I'm not sure if my system (pre/pro and speakers) are resolute enough to gain the real benefit; that is why I will have to do my diligent research on this (with people having similar gear and speakers as I), but it is a tough preposition (best would be simply to buy the 105 and try it out in my own system, instead of relying on other's comments).
For people having a nice pair of speakers (good resolution) and a nice pre/pro (or surround sound processor), the 105 is the perfect candidate for them IMO. But that pre/pro needs to be up to par from its analog section.
Still, that new 105, for only $1,199, with the incredible amount of features; the new digital preamp section (USBs and HDMIs and Coaxial/Optical inputs), plus the excellent analog section with them DACs, and the configuration for 2-channel stereo listening (4 DACs per channel; dual differential balanced mode), solid build (much heavier than the 103), and all the rest of the jazz team, makes it a true high-end bargain in today's audiophilia (for both audiophiles and videophiles).
We need more companies like Oppo IMO. :b ...True high-end (no fake) for the budget people like me.
And if I would be a billionaire (or even a multi-millionaire), with a good head on his shoulders (smart); I would also take the 105 route. :b
But that's just me, and all the things that are part of my 'composition'. :b