I have been trying hard to convince myself my 105 will sound better than the 8801, 3910, USB DAC/PC/iTune etc., but honestly the biggest/if not only difference I can hear remains the same, namely the source media. If the media is good, be it a CD, SACD, DVDA, HDtrack, BR, streaming, even Airplay, they sound good, otherwise even my most expensive SACD or 192/24 HD track sound bad. So to me the 105 is an easy decision because it's price is unbeatable. I firmly believe any claims about more expensive player sound audibly better are just claims, Placebo at best. I have no regret owning all those players, AVP, DAC but only as hobby and they are my toys, not because they sound different. There are never enough toys, my next one in this category (media players) will likely be the Oppo HA1, and/or Fiio X5.
Are you sure the 105's DSD output over HDMI is not multichannel capable? I have quite a few multichannel SACD but I never play that player as I find the two channel layer sounds more like what I hear in live concerts but now you got me curious enough to find out if the Oppo can do the trick over HDMI.