Absolute top tier DAC for standard res Redbook CD


Hi All.

Putting together a reference level system.
My Source is predominantly standard 16/44 played from a MacMini using iTunes and Amarra. Some of my music is purchased from iTunes and the rest is ripped from standard CD's.
For my tastes in music, my high def catalogues are still limited; so Redbook 16/44 will be my primary source for quite some time.

I'm not spending DCS or MSB money. But $15-20k retail is not out of the question.

Upsampling vs non-upsampling?
USB input vs SPDIF?

All opinions welcome.

And I know I need to hear them, but getting these ultra $$$ DAC's into your house for an audition ain't easy.

Looking for musical, emotional, engaging, accurate , with great dimension. Not looking for analytical and sterile.
mattnshilp
CT - you always like Ayre better! Lol. And Guido always prefers Rowland.

Each has a very specific voice of their own. Although I found the Daemon to be the least Rowland sounding Rowland I have heard thus far in rag area to its brand name voicing. I'd like to do that comparison as well CT! Or against the newer top tier Twenty XR series.
...and the new Jeff Rowland Daemon sounded absolutely STUNNING at the NY Show yesterday. Best of sound for me.
Hi Ctsooner, at which dealer you auditioned both Daemon and the Ayre integrated side by side?

Saluti, Guido