I also hear the difference when level matched when I compared the BDP-105(D) analog unbalanced, balanced, COAX digital, and Optical Digital.
There was about a 1 DB difference where the 105D was louder (as measured by the OmniMic2).
I adjusted the input level on the digital inputs and still the difference remained. The unbalanced had better bass and a smoother top end.
The Balanced inputs I believe were compromised because the AV8801 can (and likely does) digitize them, even in Pure Direct mode.
I would not conclude that the difference is the "DAC". The AV8801 is using far less circuitry in its analog path since it is only providing volume control.
The BDP-105(D) has a different DAC, DSP processing, and output stage.
The entire design has meaning and can effect sound production.
I have also compared the BDP-105D to the HA-1 acting as a preamp in two ways.
1) HA-1 Preamp: BDP-105D XLR -> HA-1 -> A51 -> Salons
2) BDP-105D Preamp: BDP-105D XLR -> A51 -> Salons
I level matched them with Pink Noise by ear and verified the levels using the OnmiMic2.
J River Linked Zones were used to send the synchronized tracks to both via their USB DACs.
In case 1) they are level matched by default and the HA-1 is used for quick switching.
In case 2) an XLR switch was used to switch the amplifier between preamps.
Identical J River settings were used and Oppo's unified driver was streaming over USB.
In both tests, the HA-1 produced a more open sound and tighter bass.
Since both use the same DACs, the DAC itself is not the cause, but ESS DACs can be configured in different ways.
I use the HA-1 as my exclusive for 2-channel music, but I can understand how others may find the BDP-105D a bit warmer and prefer it.
So after all of this, my experience is that all "DAC's" or more appropriately DACs/preamps do not sound the same.
- Rich