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
As an update, I have upgraded every power cable in my main system from Shunyata Alpha digital, analog and HC to the all new top tier Shunyata Sigma NR power cables. I also have replaced my older Shunyata Hydra AV conditioner with the newest Denali D6000s. The guys at Shunyata know my system well (I’ve been a big supporter and long time customer of theirs) and they recommended the D6000s over their more expensive conditioner for my system. Because of its physical layout (rack on side, amps up front). The power cables are here. The D6000S is arriving Wednesday. I can’t wait!

Alwo, my Davinci mk2 has arrived at the dealer and he will be delivering it on Wednesday.

So lots to report coming up.

I also secured a Lumin S1 and will be comparing it to the Aurender A10 at the office and the N10 in my main system. THAT should be a fun comparison!!!
Thanks for the comment Jason. The Wells Audio gear is VERY good and VERY unknown. They make some of the best high end headphone amps on the market as well. Their Majestik integrated is amazing and their stereo amps are just flat out awesome. Larry, from Distinctive Stereo, introduced me to them. I had never heard of it before. Worth an audition for anyone looking for a great stereo amp or integrated in the $4k to $14k range. And I can't overstate how much I love Merrill Audio's Veritas monoblocks. I happily owned them until I upgraded to my Burmester 911 mk3 monoblocks. 
glory, Did you use any of dlcockrum's solutions? What USB and which footers did you use to get the Comet synced to your system? I also noted tha Mike of Verastarr held back and didn't even mention he's developed a few improvements for the Comet.
Matt - looking forward to your thoughts on the DaVinci.

Playback Designs has a new "Dream series" coming which will include an SACD transport with integrated Syrah server (MPT-8) and a new DAC (MPD-8). Will be out of my price range, but this is the functionality I'd like. Wonder if this new DAC will best Merlot appreciably? Keep in mind.

Hopefully, PS Audio will consider the integrated server concept.

-Josh
It has probably already been mentioned but in case not check out the Sound Galleries server.