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Upsamplers, DACs, jitter, shakes and analogue withdrawals, this is it.

More than likely

The DA-3000 has BurrBrown PCM1795 DACs and it sounds better to me than the 105D.

I suspect what you are really hearing is differences in the unit's analog output stage. The Tascam uses NE5532 op amps vs. the Oppo's LM4562s.

Ironically, the former is a 1979 design while the latter is from 2006. :)


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