I do have issue with such DACs. I understand puchase decision should not be made solely base on chips and specs but for literally a few dollars more they could have used top of the line TI, Woffson or ESS Sabre. So after spending so much effort in the design and implemenation for the best possible results, they won't go the extra mile to use the best available DAC chip is just puzzling. Among my media players that are based on different DACs I do have my preference though I must admit in a blind test I highly doubt I could tell them (including the DACs in my Denon, Marantz and Cambridge Audio) apart. The problem is, regardless of any audible difference or not, I do feel good about the 105 because I know it has the best ESS chip in it, same for my X5 that is based on the TI's top model PCM1792.
So not surpisingly, I would go with the Oppo for the better components and specs, but I would also bet the Parasound will sound just as good or better.