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
Wardl- I don’t speak in absolutes nor make blanket statements. System matching is everything. I have said over and over again that these are my ears, my room and my system. I try to report what I hear. It’s not what everyone will hear. I don’t like the PS Audio DAc while others LOVE it and defend it vehemently.

I knew I was opening Pandora’s box when I posted my audition findings about the DAVE. But they are not right or wrong, just what I heard. The DAVE has a huge following and I’m sure it floats many many boats. To be fair, I need to let it burn in for several hundred more hours to make a final evaluation. But I said that. Maybe it sounded "immature" because, well, it is. Lol.

If you ask 10 audiophiles what qualities in a system gets their juices flowing, and gets them "Lost In The Music," your will get 20 different answers. None of us are right or wrong. D

No one should feel attacked if their favorite kit gets a bad review somewhere, or has something else chosen over it. If we all liked the same thing, we’d all have identical systems and every other company could just close up shop.

Vive’le’differanz!!!!

That all said, I don’t trust reviews. They are mostly subsidized advertising. And everyone who reads an audio magazine or watches an on-line audio web-zine needs to know that. Unless there is no money for goods or services being exchanged, their will be a bias and an alternate motive. I have no motivation but to get the best sound I can. 
I don't feel attacked.  Just making a point that nobody should be making any purchasing decisions or ruling out products they might otherwise consider based on the discussion in this thread. 
Matt,are you still using redbook as the de facto reference for all of your listening sessions or have you also incorporated high res into the mix? Seeing this thread is three years old and the original basis is/was for "absolute top tier dac for standard resolution redbook cd"...my question would be...are your listening decisions based on redbook cd only? Or are you now commenting more so on high res playback.
Thanks...Mark