Tough to say since the 105 has not been released yet.
From what I have read about the Sabre chip (and heard in a Sabre based W4S DAC2), I think the two would be fairly different sounding. But much lies in the implementation.
A friend whose audio opinion I trust said that he found his Sabre-based Oppo (83SE, I think) overly bright. But sometimes that is what you pay for extra detail retireval.
I have really enjoyed my dB Labs Tranquility. Did not feel like a step down from the Weiss DAC2 (pro version of their $5000 Minerva with identical internals).