I recently received a 205. I noticed an immediate improvement in sound quality over my 105D when I hooked it up for a BluRay concert in 5.1. It also sounds better than the 105D through the balanced stereo outputs though I only listened in 2 channel for a minute or two. I use a separate 2 channel system for CD's, SACD's, MQA and HiRes files.
I have my 105D connected to my 205 via the HDMI input on the 205. That way I can watch Netflix, Cable and You Tube since the 205 can't do it by itself. Picture quality is also an improvement for me now than I can connect to my 4K projector.

