I do not post much here, but here are a couple of observations regarding your situation with digital music. I have the same needs in terms of two channel audio.
I am 100% digital, have been for a long time although I still own a turntable I bought in 1981 (JVC QL-Y5F).
By reading between the lines I gather that you are using either USB Flash Drives or external hard drives to play digital files through an Oppo 105. So was I a few years ago. I also gather that you are playing CD and SACD through the Oppo and are buying the Ayre for this reason.
I do not doubt for a moment that the Arye is much better for the CD’s and SACD’s. The Oppo is a great player for Blu-ray music discs.
Here in a nut shell are my main 2 channel system source units:
Cambridge Audio 851N
Cambridge Audio CXC
Cambridge Audio 752BD
This is not an advertisement for CA, it is just the way things have developed over the last 5 years. I have a my Oppo 105 now in a different system for audio & video. I would use the Oppo in this 2 ch system in place of the 752BD, but my amplifier only has one XLR input (Hegel H300). I am only using the 752BD in the 2 ch system for my small collection of SACD’s. I run a pair of Audioquest Niagara RCA to the Hegel from the 752BD. At some point I would like to have a better player for SACD, but don’t have enough to justify it.
To play CD’s (I have many SHM CD’s, plus MFSL gold) I run an AQ Coffee RCA to the 851N from the CA CXC. I run an XLR pair of AQ Fire to the Hegel from the 851N. (I run a pair of AQ Redwood to PSB Synchrony One). The CD’s sound amazing. FWIW, I still have a working Sony X555ES I bought in 1993).
But the real deal is the HD tracks played with a flash drive on the 851N through an AQ Jitterbug. And the cream on the cake is the discovery of the difference it made when I switched to a SOLID STATE flash drive. All the noise/jitter/whatever is GONE. I use a 128 and 256 GB SanDisk Extreme Pro SS flash drive.
Two final thoughts. I am convinced that the KEY in this system is the up-sampling digital player. The 851N up-samples to 384Khz. That and the silver cables.
Cheers. Enjoy the music.

