As I wrote it depends more on just the DAC chipset used, and how you intend to connect your streamer.
Here is a review of the SR-7015 with the same DAC chipset, but does not have a good implementation and could have been better. How audible it is is another matter.
This is a review and detailed measurements of the Marantz SR7015 "8K" 9.2 channel Home Theater Audio/Video Receiver (AVR). It was purchased new and kindly sent to me by a member. The SR7015 costs US $2,300 from Amazon including Prime shipping. Not much to say about the design of the SR7015 as...
www.audiosciencereview.com
The OPPO UDP-203 has a better implementation, but if you use it only as a transport (connect with HDMI) it is not used and does not matter. In this case you use the DAC functionality in the Marantz.
We reviewed Oppo's newest Blu-ray players, the UDP-203 and UDP-205. With very responsive interfaces and state of the art playback performance The UDP-203/205 will leave you wanting very little.
www.audioholics.com