My OPPO 103D with Audiopraise Vanity HD board using spdif to DG-58 (sounds pretty much identical to DAC section of DC-37 and DP-720 according to several members) is inferior to DP-410 on CD. I'm using a cheap DIY coaxial cable though.
I'm going to upgrade my 103D with LPS + Furutech inlet + Mundorf silver wire with high end coaxial cable. Will report back once broken in.
I choose OPPO + Vanity HD board for it's multi-format capability. SACD is converted to 176.4 kHz PCM through a proprietary algorithm. Sounds better than OPPO's internal 88.2 kHz conversion. Even regular CD sounds better due to re-clocking by the Vanity HD board.
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