That was a strange review. I feel I have been infected with hyperbole and extraneous...extraneousness.
In all of that "reviewing", it strikes me odd that he a) never came across a single glitch - lock up, stereo flip-flop, etc - or b) felt for some reason those issues that we all know are there were not worth mentioning. Hating to throw the baby out with the bath water, but I have a hard time taking any of these sorts of reviews seriously. It's like eating Twinkies and expecting to get a healthy meal.
Maybe Pacuła's ears and brain are really that dialed in to nuance - I read his Mark Levinson No512 review as well trying to triangulate, so I needed one more - and I found it -
http://www.6moons.com/audioreviews/acousticrevive2/1.html wow

That review is pretty nearly absurd attributing analog-like sound qualities to various USB cables.
And quotes like: "Likewise, comparing the “dense” layer of the SACD with the CD layer on the same hybrid disc is a mistake. The CD layer reflects laser light significantly worse than that on the “regular” Compact Disc, making it more vulnerable to distortion." Seriously? Is there some real theory behind that? Is SACD playback an analog process? Maybe they should cut the grooves a little deeper on those things.

Pacula goes on to write, "Dedicated CD players are a bit more restrained in their presentation of bass and can better control it. They also show a slightly deeper soundstage." Why? Is there a technical limitation in the hardware that accounts for this? We'll never know because it is nearly impossible to ever see and have a conversation with the Elves who make them.
As for the Oppo, he writes, "The Oppo, however, stands out in terms of its scale of sound. Its midbass is clearly emphasized, which extends to some degree onto lower midrange resulting in male voices being weighted down and stronger and the bass guitar getting a gentle “push”, coming out from the shadow. This is a deviation from neutrality, let’s not have any illusions. It is, however, intended and well thought out; that is precisely why the sound is big and expansive."
Yes, let's not have any (more) illusions because we don't have any way to know if we're having one or not. If only there was some sort of science and engineering to help us out...or one forthcoming Elf, those bastards!
OK, so many of us have noticed the bass of the stereo DAC - I'll give him that, and it will be interesting to see how it trends. What is lacking is someone simply putting the thing on an analyzer to see if the bass, when compared to the source audio, is really hyped or simply more accurate than typical receiver or player converters (like the other Oppo outputs). There's just no need, beyond journalistic entertainment, for all the subjective gushing when a simple analysis could tell a much more objective story.
Steve, Skeptophile