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.
At this point, I am more interested in Matt's speaker/room fiddling. Dacs should be a distant second place. Any updates?

Just trying to bring back the thread back on subject.

"Absolute top tier DAC for standard res Redbook CD"

Cheers George
Matt - the APL Master DAC M (which is what I use) runs 32bit AK4399 DACs. Always been a big fan of Alex's work. Not sure what his latest model uses.
Vicks7- the DSD-S was excellent and easily a contender. The only dac I heard that I might have gone with over the ODSE if I had not already owned the ODSE. And Alex is a great guy.

I'll bet the DSD-M is even better!

I'll provide a speaker update shortly. It's a long process....
Great thread Matt. Very interested as I also own the MMtwos and you are
swapping out your MMthrees.
Yes Alex is a good guy and has an excellent product. Only surprised that they are not recognized more but I guess he is not a main stream brand.