[snip]
I'm just guessing, but I suspect...
[snip]
Curious why you would expect the 105's implementation to sound better?
My unproven hunch is based on two assumptions: The DAC performance is potentially similar -and- it's a lot safer, in terms of audible sound quality, to use good analog cables (balanced, no less) between two components than it is to gamble with all the variables that can degrade signal integrity when transmitting S/PDIF through a Coaxial or Toslink cable.
Your chances for avoiding jitter and signal integrity problems are better, if you get the conversion done inside the source component (assuming the two DACs are comparable).
Signal integrity can be impaired by insertion loss (attenuation due to conductor and dielectric losses), crosstalk (loss of integrity caused by capacitive or inductive coupling with other signals in close proximity), and potentially, worst of all (because it can itself increase insertion losses), reflections (caused by impedance mismatches). Using the shortest possible digital cables will reduce the impact of all three causes of signal integrity impairment, but especially if you have have reflections caused by impedance mismatches anywhere along the PCB-mounted connectors, the cable connectors and the cable itself.
Source: http://cp.literature.agilent.com/litweb/pdf/5988-5978EN.pdf
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It would be really cool to make all three connections between the BDP-105 and the HA-1, then while playing a good test track, use the HA-1's remote to jump between
COAX,
OPTI and
XLR. How fun would that be? (Joy!)
If XLR sounded better than COAX, I'd still wonder if I couldn't find a better Coaxial cable (even though Oppo, like just about everyone else these days, chose to use RCA Coax connectors instead of proper, 75-Ohm BNC connectors).
And if XLR sounded better than OPTI, I'd still find myself wanting to experiment with better Optical cables.
I'd be much happier, having tried all three, if either OPTI or COAX sounded better (using the HA-1's DAC) on first comparison to the XLR connection (using the BDP-105's DAC) - because I would be less haunted by thoughts of improving the cables, than I would if XLR won the contest straight away.
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Interesting reading:
http://www.bluejeanscable.com/articles/75ohmrca.htm
http://cp.literature.agilent.com/litweb/pdf/5988-5978EN.pdf
Mike