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
Has the Rockna been discussed? Not the older one with the inferior MSB solution, but the newer version with their own decoding? I've heard almost nothing but good things about it, and it is praised by many as one of the best dacs you can buy. 

Does anyone have any experience with it? Especially compared to the usual suspects (MSB, DCS, etc.)?
My prototype DAC update.  Spoke with Sam today.  He has the cabinet in for the power supply and is ordering the StealthCaps.  He's going to extract the DAC from my Memory player in two weeks and then rebuild it and make a lot of changes.  I can't wait to get it back and burned in. Sounds like it will be a full month before that will happen, but so far this is such a great DAC. I was told the StealthCaps will take it to another level adn I know he's upgrading the tubes. By putting the power supply in it's own fully shielded box, he will be able to do something special with the power feeding the tubes too.  Digital is going through a major transition period right now.  I think we are seeing better quality at lower costs.  
Thanks Astrostar. I have heard the Aries Cerat are awesome. I have not heard one. I would love to. I would agree with your assessment of the dacs you listed. You have a good ear and we hear similarly. 

Lordcloud- I have heard the older Rockna but not the newer ones. Getting a hold of some of the bigger European brands for an in home audition is SO hard. If you can make it happen I would love the opportunity. 

I’m trying to get an Innuos Statement and a new Antipodes CX/EX server in for audition. I’ve heard great things about both. So far, nothing comes close to my Memory Player. 
@mattnshilp , thread followers, and thread contributors:  I'm experiencing some 'curious' results and would like your thoughts and opinions.

This thread is primarily about impact / results when a DAC is changed.

I'm finding that changes to my system are bringing more than significant results while keeping, what would be considered a 'basic' DAC, by the metrics applied in this thread, static. 

Anyways, it's making me question the logic of DAC changes in 'static systems' vs a 'static DAC' in a 'dynamic system.'

Hope I'm making myself clear.  Thanks.