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

RE: This would be for playing back computer files - almost all AIFF's

I use my Oppo BDP-105D for playing AIFF's. All the hi-res 24/96 recordings of vinyl I made with my Alesis Masterlink are AIF files. My Oppo plays virtually everything digital including AIF, WAV, DSD, SACD, etc. Most of my digital is stored on USB hard drives and flash drives that plug right into my Oppo's three USB Type A ports. It can also be used for computer streaming as an external DAC from its USB Type B port. Of course, I have no experience whatsoever with the Exasound E38 DAC so maybe the new Oppo won't meet your requirements, but I use my Oppo with computer files much more often than I play discs.

Best regards,
John Elison

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