Nothing like that needed. For the Mac running Mac OS X 10.8.2 it is plug and play -- and that's likely true for older OS X versions as well (within reason).
Just cable up to the Asynchronous USB DAC Input on the 105 (don't confuse that with the USB ports for attaching hard drives) and then go to System Preferences > Sound > Output and select the OPPO as your choice of sound output method. No driver installation needed. Whatever sound the Mac plays will go to the OPPO as stereo LPCM.
Some sound producing applications will also offer a way to make this selection within the application -- the same way you would select an AirPlay sound output device. For example, in iTunes there is an icon in the lower right of the window for doing this.