The BDP-83 use a Cirrus Logic 24 bit 192 khz dac which is highly regarded throughout the industry as an audio wonderment. The HTR reviewer was comparing the OPPO to gear several times its cost. The entire quote goes:

Performance-wise, I have no criticisms of the Oppo BDP-83, which is an amazing statement, considering the player's low price and ambitious list of performance features. Yes, the audiophile in me would have liked to see the inclusion of better analog audio circuits, but I realize that this player was not designed to be a cost-no-object, reference-grade audio source. While preparing this article, I did see that there are options for those seeking such an audiophile player. Companies like Modwright are now offering upgrades, which might be interesting to explore. I have to keep reminding myself that the player is $499 when comparing it to players more than 10 times its retail price tag.

It also goes on to say:

The Oppo BDP-83 is a great player that does a lot and does it really well. This single unit replaces the need for separate high-quality CD, DVD, SACD, DVD-A and Blu-ray players. The BDP-83's analog audio outputs are extremely good, pushing the border of reference grade at an entry-level price. Its multi-channel digital audio outputs are just as good as those of any other player or transport I have had in my system. As for video, the Oppo's performance is phenomenal. Other, more expensive players have equaled the Oppo's video performance in my system, but none have surpassed it. I bought mine and am happy to have it. You might buy one, too, as the cost can easily be justified with the eBaying of any number of SACD, DVD-Audio, DVD-Video, HD DVD and/or CD player products in your system. Hell, in this tough economy, you might come out with not just a better Blu-ray and disc player, but a few hundred extra dollars in your pocket.

In looking at the DACMagic the DAC is a wolfson 4782 which is a 24 bit 96 khz dac. The upgraded version the DACMagic plus is 24 bit 192 khz. I see no reason to spend $300 on a separate DAC to play audio when I already have an excellent setup as is.