Finally I can successfully connect Buffaro 2 ESS9018 DAC to OPPO 103/103D directly.
My intention is to get the best possible sound from Sabre ESS9018 DAC with the combination of versatile OPPO 103/103D.
It was quite difficult to make it happen.
OPPO signal is little different from normal I2S signal.
But now it works beautifully. The 2 channel sound is really great.,much better than OPPO 105/105D's 2 channel sound.
Buffaro 2 ESS9018 DAC gets clean analog and digital power from Linear power module SE.
For surround sound, I use coaxial ( or HDMI out) to AV processor.
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