No, lack of CPU power just causes playback to pause for a bit until it catches up with the decoder. You'll never skip audio, just play it more slowly. Those problems sound like a glitch in the decoder or a problem with the files. You didn't mention what version you're on, but updating to something in the last year would be a good idea if you haven't since a lot of work was done on the Opus decoder.
I'm running c3c2c91-150421
The opus files play back fine in several players on PC, and decode to WAV fine as well. Any other suggestions?
EDIT: I just manually updated to 47d0537-150518 and still have the same issues.
EDIT 2: And I just used Rockbox Utility and did a full uninstall of Rockbox, then used it to reinstall 47d0537-150518 and still have the same issues.
EDIT 3: After a bunch of tinkering, it seems like the problem is either with how dbpoweramp is converting to opus, or how Rockbox is decoding/playing dbpoweramp encoded opus files.
I generally use dbpoweramp 14.4 (Opus Release 2.2 Opus (1.1)) to encode FLAC to opus and these are the files that sometimes skip the first ~4-5 seconds of a song when played on rockbox.
When I convert the same source FLAC files to opus using foobar 1.3.8 's free encoder pack (Opus v0.1.9 libopus v1.1) the files do not skip on rockbox.
Both the opus files created by dbpoweramp
and foobar have no issue playing on foobar 1.3.8 and VLC 2.2.1, and they both decode to wav without apparent issue. I don't know much about opus files/headers/etc technically speaking to see what's going wrong with how Rockbox is handling the dbpoweramp created ones, but I'll gladly help with samples or something if anyone's interested.