FWIW I traded from up an Oppo 95 to a Cambridge Audio 752BD which essentially uses the DACMagic in its audio stage and I am very happy with the sound for hi-res files and blu-ray concert playback.
I was never totally happy with the sound of the 95, finding it a bit harsh and strident and when I discovered that the 752BD uses the same chips as my Rega Apollo CDP (albeit with a different implementation) and that it had similar advanced capabilities as in the Oppo 105 (minus the headphone amp), I decided to try it.
It has a great liquid sound on all sources and once I add in the LPS from Oppomod, I hope to improve the sound even more.
Just my 3 cents worth.