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I think the Auralic and the PWD II would compare, and beat the 105, but not by much. If I may make a suggestion that stretches your budget a tad.....Get a used Vega. It is clearly better than all on your list, and is one of the finest sounding DAC's I have heard. Used should be around $2300.
If you want the truth, get a Bryston BDA1 or 2. If you want flavor, get something else.
You should tell us what your system consists of and your musical tastes / habits. We can all give you our opinions, but they may not be best for your system or your ears. Synergy is key, though I believe having as accurate / resolving front end gear as affordably possible is almost always best, with the exception of maybe a very Cheap and Cheerful system. In this case you aren't likely going to get this quality.......or other pieces in the chain are too compromised to even let you hear it anyway.I think your Oppo is a great unit and you'd have to spend A LOT more to significantly better it, as others have suggested, but like I said, let us know what you're running with and maybe we can make other suggestions to get you where you're trying to go.
Last summer we compared the PS Audio PerfectWave MkII and the Van Alstine Fet Valve DAC and they were so close we couldn't tell the difference. Later that summer we did it again on David's Magnapan 3.7/Krell setup with similar results.http://www.audiocircle.com/index.php?topic=117771.msg1236406#msg1236406If you can get a PS Audio for $1500, go for it. Thanks for the link.AustinWayne
A new PS Audio PerfectWave MkII DAC can now be had for under $1800, a used Auralic Vega DAC for around $2800, is the Vega really worth the additional 1k?
IMO, 1000% YES! It is exciting, dynamic, detailed, resolute, yet remains totally musical and fatigue free at the same time. This is how digital is supposed to sound.The USB input is stellar, and I think is the biggest trick with this DAC. I have not tried any of the other inputs, but again, the USB input is really good.