I still feel Oppo is a winner in terms of video--home theater forums rave about their players. It's saddening that they are just enough into audio to give us a tease, yet don't quite make it all the way. They easily could have produced a better model of DAC to sell for, say, $999, still using some of the best DAC chips available, improve the analog circuitry even further, fix the gapless bug, add support for newer technologies (like Roon and MQA, for those who want it), and tweak up the user interface further. I'd be demanding them to "take my money" if that were the case. Heck, the Sonica DAC was so popular at the last audio show I attended that I saw them in quite a few rooms, including some of the Modwright* versions.
It's like they're 95% of the way there--it wouldn't take much more for it to happen. It's a shame they are just abandoning the DAC business, rather than just pushing that little extra and deliver the knockout product they are capable of. They already have a few major things on their side--good customer service, brand loyalty, a bang-for-the-buck reputation with components punching well above their price range, great build quality, you name it. And there are customers who are waiting (such as myself) for that type of product they can deliver. I would bet they could also come up with a really nice media server product if they put their minds to it.
* I bet Dan Wright at Modwright is very disappointed in this decision as well--I know he felt the Sonica DAC with his modifications made it one of the best sounding products he's ever sold. He can still modify the UDP-205, of course, which had similar results.