Hi, the Oppo 95 does have a USB and eSATA ports for use with an external storage device only, not direct connection to PC or laptop. It is 24/192 asynch and I have used it and listened to it and it sounded good. It goes to the same DACs and and of course through our tube analog stage.
The only thing to remember, is that there is no user interface for this input, so you must be connected to a TV or monitor, in order to navigate the directories. And again, it has to be a static external drive, not through a PC or laptop.