Oppo Vs Esoteric

If you converts PCM to DSD it may not be that goodm which is what DS DAC does. Many who prefers PCM over DSD are because they are not listening to  pure DSD recordindg/files:

1. PCM converted to DSD via computer or like  DS DAC
2. The original recording is low Res PCM 24/96 and converted to DSD by recording company

Best way to do DSD is to use native DSD files that are originally recorded as DSD, with minimal processing (e.g. no complete conversion to PCM). Then probably should be played on a Dedicated DSD DAC that use DSD circuit. I am not sure Signa Delta chips are that good for DSD, though they tend to do better than PCM. 
I will do more comparison between hi RES PCM (blu-ray audio) and DSD (SACD) from my oppo 95 and see.  

Oppo is an awesome piece of kit for a guy with a limited budget of $1300 for an All in One player.
But it is the Master of None, and the Esoteric of course is the Master on One.

You answered your own question with the original post!

@1graber2 ,
I am wondering how much better is the Esoteric/Marantz/Luxman than the Oppo. I am pretty happy with what the Oppo is doing in my system.

@in_shore Ya the Modwright Oppo is the exception to Oppo gear. That mod has made a mark for itself for sure.

The Esoteric/Marantz/Luxman mentioned above are a good 3-4 levels above that of the Oppo. Now, having said that, the Oppo is best bang for buck, and the E/M/Ls are end-game sources/players, such that there is a point of diminishing returns. We all have our own personal threshold here in regards to how much we are willing to spend and point of our ROI or no ROI. the Gear you mention costs 6x the cost of the Oppo: go to the bottom of this page and see the horizontal row of CDPs/DACs-I think you mentioned them all: https://www.musicdirect.com/dac/esoteric-k-07x-sacdcd-player-dac

That said, you will get about 3x the cleanliness, transparency, dynamics, that you will get from the Oppo. B/c these other 3 will have better "Clocks" etc. But of course each of the EML manufacturers may impart their own sonic influence on the final product, but the actual electronic signal will be much cleaner with more power to reveal those details and nuances in the music (as well as thundering bass, or a delicate top end, micro & macro dynamics improved etc). Others may argue. But just read a couple reviews of the EMLs above, and look at the power supplies and higher quality circuitry.

When we get down to the brass tacks so to speak of higher-end audio, IMO the quality of the power source in particular makes huge differences in what you can - or cannot - hear from a recording. The Oppo may even have 2 small power supplies that they tout allows huge gains in AV quality. But compared to what? a multi disc player at Walmart for $59. Remember that the Oppo is a multitasker that is trying to juggle a lot of sh*t at once: Audio, Video, multiple Digital and analog ins and outs, etc. So spreading out that limited and limited QUALITY  power to all those different functions will sap the energy that o/w could be dedicated to JUST receiving the digital signal (CD to signal), or JUST sending the digital signal out the back to a DAC, e.g. ....

My last point is that of your Source .... sh*t runs downhill (sorry, I was raised by Rednecks) ...
From the Source onward the quality of your signal will only degrade, not get better. I mean, it may sound Different b/c the PreAmp or the Amp or speaker imparts its own sound qualities onto the final sound, but the clarity, black background, etc will not improve. IMO the Oppo would not have the cleanest digital signal transferred, but the EMLs would, and would make a great sources for life, since they have digital ins as well.

@1graber2 Agree 100x. @milpai Yes, higher end products will sound different but, will they provide the sound you are looking for? And will you will be willing to spend that kind of money in order to achieve it? Furthermore; yes a great source is paramount as @1graber2 stated.  However, if your electronics and speakers don't have the resolving power ; you'll never hear this potential.  Until of course you upgrade them.  Frankly, finding a dealer that will let you borrow one of this pieces to hear in your system is the only way to be sure.  Finally;  I also own a 205 and recently upgraded it with the MW 205 upgrade.  It has taken the performance to a new level and I preferred it in my system to the PS/Audio/Directstream combo (that I heard a few months ago with previous firmware).  That stack retails for over 10k.  System synergy and subjective preferences do go a long way. To that end; I'm looking to replace my MW 205 eventually but not as fast as I once thought.  I'm thinking it might take an Esoteric K03X or higher ; Luxman D08u to surpass it.  All those one box players I listed retail for over 10k.

Enjoy the 205.