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
If cost was no object, I would be getting a Lampy Big7 with no USB converter as, I hear the straight USB implementation is that good.

The DHT tube design is da bomb and this is coming from my pal who owns a Hugo, Direct Stream, MSB Platinum stack with Galaxy 2 clock upgrade, a Mytek and a GD Master 7. Sez its the best PCM he ever heard and he is DSD freak.

I'm just saying.
If cost was no object for PCM, I would buy an American made DAC with dealers like the Berkeley Alpha Reference.
If cost were no object I would have an acoustically perfect concert hall in my home and live performances day and night. ;)
Erikminer,

You have a very nice room that could benefit from some treatments other than the RoomTunes Tuning Products.

Check out:

http://www.vicousticusa.com/VN/Musicbroadcast/ProdutoInfo.asp?Id=49