Except DAC's, in my opinion that's like amps in the sense that once you reach that not too hard to reach point of diminishing returned (specs and price), DAC's make no audible difference to normal human beings. So I'd say get an amp that has more than the power you need, with better than average specs, preferably verified by lab measurements, and a well spec'd media player and then just focus on high quality media, speakers, and so on.
I agree. What surrounds the DACs matters as much or more than the DAC itself.
These days if you do not have a 32-bit DAC it cannot be high-end.
There may be some truth to that (For example: Digital Volume control) , but Oppo designs the power supply to support finicky DACs like the SABRE 32 included in the 105.
After the DAC, there are the OpAmps (HDAM for Marantz).
So you will often read, "are the DACs better in the Oppo or the XYZ processor", but it is the complete implementation that matters.
Thankfully, this can be measured.
What is not often measured is the transmission of LPCM which can be problematic.
There are differences in the sound procedure via the BDP-105 on my system transmitted analog, HDMI, and COAX sound into the AV8801.
I am not certain why, but I suspect it is the handling of the LPCM data stream (clocking) over HDMI. This may not a priority of the chip providers.
I'd love to see an LCPM source of frequency sweeps played on an Oppo that measured at the Preamp Outs.
This would tell us how the chain performs with different transmission methods.
- Rich