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, sorry to have upset you over my post.  As I always say we all hear differently and I trust what I hear when I audition.  I've been doing it for a long long time as have many others.  As Matt said, it's hard to go off of reviews.  I know things about reviews and reviewers that would make many laugh or cringe.  It's a reality in audio good or bad.  There are a few reviewers I do like and respect.  That said, how many not so hot reviews have we all read on products?  Are there that many great products on the market?  Maybe. 

BTW, did you read my last statement?  I try and always put that in when I am not as positive about a product as reviewers or fans of a product.  We all hear differently. 
I'm not upset, dude.  It's audio gear.  Not something I would get upset over.  But I see no reason to give credence to vague statements (teenager? Does a couple of things well?) that don't square up with those of very experienced listeners I know and trust, not to mention my own and the general consensus of experts around the globe.  Leads me to question the foundation (i.e. accuracy) of said opinions.  Also, if you have truly been looking for a refererence red book DAC for 3 years and can't find one, that is truly bizarre.  There are many good ones out there.  
Wardl - never said I didn't find a "good one". I've been enjoying my Empirical Audio OverDrive SE (and now my upgraded SX) pretty much kick ass and take names for almost that entire time. It's truly THAT good!!!!!! But I'm looking for the best! I thought the Emm DA2 was going to be it, and it wasn't. The Davinci Light Harmonic 2 (auditioned the LH #1) was sublime. Same voicing and tonal balance of my ODSX but just better in every way. 

I can list 10 "good" DAC's !  But I'm looking for the ultimate reference (in my system)! 😜
Limniscate- HF filter off.

Randy-11 - not sure how to answer that. My room is fully dedicated. It has its own sub-panel with 5 dedicated audio lines of EXACTLY the same length to avoid group loop issues. The panel utilizes EP ground filters and an EP mains filter/surge protection. The room is wired with top grade outlets and I am currently comparing an Audio Magic Oracle and my Shunyata AV hydra conditioner. The amps run straight into the wall. All power cords are currently Shunyata Alpha versions. I’d love to upgrade eventually to Enklein David’s! Did that answer your question?