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
Toetap- apologies for not clarifying. 

Both. I compared the S1 using its spdif output into my DAC versus the N10 using its spdif output into my DAC. And then we compared the S1 using its internal DAC to N10 with my DAC. THEN, we compared the $9k Lumin S1 to the $6k Aurender A10 (both server/DAC combo’s) and the A10 won in both my home and office system (my offfie system is Constellation Virgo 2 preamp/Centaur stereo amp/Focal Sopra 2 speakers. 

I think the Lumin’s server section is better then its internal DAC section. But I would put the Melco above the Lumin U1 from a stand-alone server standpoint. But the Melco is a nightmare to control currently, and a bit finicky as far as connections and control. The Lumin control software is my favorite other then using Roon. And you CAN use Roon on the Lumin as well. 
Hi Matt,

I know, you are not fond of tubes, but look at this:
http://www.audioshark.org/lampizator-186/say-hello-new-lampizator-pacific-dac-12912.html
And it has an ethernet input, which is Roon ready!

If you at RMAF this week, please go to the Lampizator room and share your impressions if possible.

Cheers,
Aziz
matt, just an FYI, AQUA just upped the ante on their Formula adding the xHD suffix, better USB interface and new algorithms for the ladder array.
I love tube stuff Aziz. I just chose to avoid tubes for my own personal system because I have a propensity to obsess about trying everything and would end up falling down the rabbit hole of tube rolling. I was quite impressed by the Golden Gate I heard years ago. I was not blown away by the Big 6 I heard years before that. 

Whats the price on the new design? 
Not sure about the US price, Matt.  In Europe it starts from 22K Euro for a single-ended DAC without volume control.