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
+1 Jafox's observations.
Components that can't preserve the nautral air and 3 dimensional bloom sound dry and artificial. That bloom and air are present in live acoustic performances.I don't agree with Merrill either.What some consider accurate isn't natural IMO.
Charles,
"more air is sometimes more smear."

Merrill was speaking, specifically, about utilizing transformers and how they can sometimes widen the soundstage but blur imaging. His reference was not a generalization to audio equipment. In my case, Merrill's comment was essentially accurate. If transformers are used in the correct scenario with the correct equipment they can help to better recreate the natural space and image location within that space. If they are utilized with the wrong gear, you get one with a slurring or spreading of the other (as I experienced).
To achieve such results can take many months or more of system tuning, exhaustive tube rolling efforts, and finding that magical IC between the line stage and amp. The easiest way for me to destroy a ton of performance that I have achieved in my system is to put in any one of 95% of ICs out there in this link. And smearing is a major issue with cables in this link.
This is precisely the reason I find this thread entertaining but if you really want to find the BEST dac for your system, you need to maximize every dac ability and live with it for a while.

There are many ways to skin a cat so whatever works for you and having fun in the process.
Sorry all. Life got in the way again.
I plan on doing the Aeris vs. ODSE final shootout tomorrow morning.
Maybe play with the DS if I have time.