OPPO 105; how to beat it and at what price?

How will you use the Oppo -- to play CDs? As a DAC behind a server? As a preamp? Do you need the video?

You would not have to spend that much in the context of a 5 figure system to beat the Oppo 105. But you need to specify what type of setup you have in mind.

If it were me, I'd keep the 105, but send it to Ric Schultz at EVS. He has an extensive mod program for the 103 and 105. Roughly $2,500 to mod your 105 into an unbalanced, 2-channel player, but you can also get the balanced mods and/or multi-channel mods at additional cost. I have his modded 103 and it's fantastic - light years ahead in sound compared to stock - not even remotely close. Ric recommends the modded 103 for use mainly as a transport and the 105 if you want a world class CDP. Ric tells me his 105 is the best digital playback out there and I'm not inclined to doubt it! Modding does void the Oppo warranty, but he guarantees his own work for life or will repair a non-EVS fault for the cost of parts and $25/hr labor. Or he will sell you his own 2-year, complete warranty for $50. Just Google "EVS Tweak" and that should get you to his site. I've found Ric to be very easy to get to know by phone and he does great work. (EVS = Electronic Visionary Systems)

I guess there are a lot of questions that need to be answered first.

Is it used for a stereo system only or for multichannel?

Is it to be used for music or movies?

What will the Oppo be hooked up to?

What formats do you play? DVDA? SACDs? CDs? BDs?

etc

If you are looking for an all in one system that can play BluRays (PureAudio music), SACDs in multi channels, DVDA in multi channels, movies on Bluray and DVDs, it's going to be hard to replace the Oppo.

You can get it upgraded - I'd consider the Modwright tube based output if you can ship your unit across to Dan.

Or for a sideways step, Electrocompaniet and Cambridge Audio use the same Oppo chipsets but have their own analog/DAC stages. I say sideways because they use different chipsets but some may prefer the Oppo's Sabre32 to these versions.

If you are willing to lose 3D and 4K capability, try to see if you can pick up the Ayre DX5. It is based off the Oppo 83 which is still a very capable Bluray player (and SACD/DVDA) but Ayre has a very very good analog stage and DACs that outclasses the Oppo 105, the CA and the Electrocompaniet. Plus it also works like a USB DAC (like the 105's USB input). There is an upgrade for the DX5 that adds DSD over USB (vs PCM only in the original spec).

If you don't care about Bluray playback or DVDA playback, and only play CDs and SACDs, I would look at something from EMM Labs (XDS1 v2) or Playback Designs (MPS5). Both IMHO outperform the 105 - including the modded ones because the custom built DACs are really really quite special.

If you don't care about BD/SACD/DVDA and only care about PC audio or just use CDs, I'd look at the PS Audio Directstream DAC. Just add a PC (or Mac) music server or a CD transport to play CDs.