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
Ok guys....1000 hours and over of needed break in? I am a audiofool of huge proportions and understand and buy into the whole notion of break in.

But when we start talking 1200 hours I guess I am not worthy of the full Aphile title. That is simply beyond my experience and understanding. 1200 hours! Yikes! If said piece really takes that long, count me out. I don't think it changes after 400-500 at most, but have at it.
If one listens to their system 2 hours daily on average, then it would take the better part of two years before one actually hears what said player is capable of. Ha!

Better ask for a two year trial period from your local high end retailer. I trust one hears what the unit will ultimately sound like after 500 hours at most. Anything after that is due to changes in mental state, one's physical fluctuations, humidly, lack of humidity, time of day, type of food just consumed, adult beverage consumed, position in listening chair, ear wax level and on and on. No kidding guys. My system, as is, sounds different day to day due to factors beyond break in.

If you have listened enough days to a unit with 500 hours, rest assured you have indeed heard the unit for what it is. That same unit will indeed sound different, in your same system, next year on any particular day for a whole host of reasons both understood and not understood...... but no longer because of break in.

Ok, let the Aphile community roast me know.
I was so nervous about the pending Aphile onslaught that I made a mistake. Sorry. Meant to type "roast me now, not know" .
Bill,
I raised that issue earlier in this thread as well, the notion of extraordinarily long break in is puzzling. What choice of a part, material, construction techniques etc is responsible for this? I accept the general premise of necessary break in. It would seem that transformers, capacitors, wiring and other parts should be reasonably seasoned after 200-300 hours (that's quite a long period). Could someone explain the underlying reason for extreme break in periods? What in the world is taking place during all those hours?
Charles,
My amp seemed to continue to sound better up to 1.5yrs from new. I used it about 15hrs a week. I am not sure why but here is a theory. The better amps eventually align all the molecules and atoms and other things all the way back to the power plant and out to the speakers. Thus creating a more coherent non nasty flow of atoms and molecules and stuff. Why else would it take so long? Yea that is it.