The OPPO and the Peachtree both offer ESS DACs. I am not sure which component offers the latest technology. I would guess the OPPO two channel output may offer the better capability over the Decco DAC. My OPPO 83se stereo output DAC was more advanced than the DAC in the iDecco I once had.
But certainly the two can be connected in either digital or analog. It would be worth listening to both ways to see if you prefer one over the other and I see no down side to either.
All the best!