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
George, why in the world would you make such a statement?  There are many DAC's of all designs that sound outstanding.  I've owned both types and like them.  There are plenty of great designs right now from many manufacturer's.  
My Bricasti delta sigma beat the pants off the total dac’s discrete d/a converter chips.
I agree with CTSooner. And I said the same thing the last time this was brought up. I don’t believe that a certain type of chip is required to make good sound. It’s all in the implementation of that chip. That said, if an R2R is properly implemented it will typically make great sound. But I have heard good non R2R beat meh R2R dacs. It’s how you use it, not just what parts are installed. 
In the case of Grateful Dead, the actual source music is distributed as flac files because this is "lossless" compression technology. Whereas so much other music distributed is mp3, mqa or some other compression/lossy schema.

In the case of DACs, it’s my understanding that delta-sigma is "lossy" (i.e. all of the source PCM music just isn’t converted and played back) whereas an RxR DAC is "lossless", so all of the music is played. And if that is true, it becomes hard to imagine how delta-sigma could possibly ever sound better, regardless of how it is used or any other factor for that matter.

So in my mind, if in fact delta-sigma is "lossy" and does not play *all* of the music, it is automatically disqualified as even being a contender for what this thread is mean to address, Absolute top tier DAC for standard res Redbook CD.

EDIT:

So as silly as it seems, the essence of what I'm stating is that even *if* delta-sigma does sounds better in any particular implementation, who cares, if all of the music isn't being played?
I think you don’t know what your talking about. Delta sigma beat discrete how could that be if information is missing?