Thanks PENG for your explanation... so I purchased the AV7706.
Comparing Stereo DACs:
B2) Oppo 105D HDMI Out --> AV7706 direct stereo mode -> XLR input AMP
B4) Oppo 105D XLR out ---> Adcom analog pre-amp passive mode ---> XLR input AMP
Volume set to level match at 74fdBC via Stereophile CD2 track 15 pink noise.
The presentation is so different , so I ask my son to switch the XLR to emulate blind test.
I prefer B2 over B4.
B2)The bass and voice are more pronounce/details, orchestra presentation is like sitting closer in front row.
B4) Brighter and lighter sound, the orchestra presentation is like sitting further back.
Sterling Shoote,
I have not tried the multi-channel comparison yet.
Will try playing multi-channel SACD layer with:
B3) Oppo 105 6ch RCA analog --> AV7706 RCA direct input ---> XLR input AMP
B5) Oppo 105 HDMI out ---> AV7706 HDMI input ---> XLR input AMP