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
Thanks so much for the post and the help.  I sold my OSDE knowing the QX-5/Twenty is out as well as Steve's new DAC.  I may be able to afford his new DAC if something comes through this next week or so, and that's now on the table.  I'll be getting the Melco to use as a NAS for the Ayre or if I get the OSDX it will also become the server.  If I don't do the Melco, I'll be getting the new QNAP 471 NAS as it's powerful enough to install an SSD in one slot and run Roon which I want.  Either of these set ups allow me to run an all Ethernet connection, but I realized that my house was never wired for Ethernet.  

Ketch, I guess I have two questions:
1. can I guy the Apple Time Machine as my router connected to the Comcast modem and then use the Apple Extreme I think they call it, to use Ethernet connections for all of this?

2. You mention the type of Ethernet connection.  You said:  The Ethernet has galvanic isolation. I will test to see if Giso (galvanic isolator) or Waversa Smarthub (LiPo Powered, ethernet re-clocker/filter audiophile switch) have any sonic improvement and report back.

Are these built into Steve's unit or are these something my Ethernet cords will be connected to and then that connects to the DAC?  

Thanks.  Learning so much about digital lately that it's scary, lol. 

Still the best thread on the net for digital audio!!
Price vs sonic capability : Berkley or Jeff Rowland! IMO! Own PSAudio! The two channel true PCM tube DAC snobs will slam PS Audio! Exotic sound had exotic price! How upper tier u want to go!
Pennsy- read the thread name - "Absolute Top Tier DAC "

So I wanna go pretty damn high!!! 😜

Many system is an ultimate reference in a custom and professionally designed room. My goal is to extract every nuance out of my system I can. There is no limit. Period. And I'm practically there!!!

PS Audio is very good but can't play with the reference level products. A mustang GT is very fast but a Ferrari is in a different league. It's all a matter of extremes. And I crossed the line of insanity years ago!
Ketcham - thanks SO much for your post. That cinched it and I told Steve I'm going for the Ethernet port. Thanks for the advise. 

Im clueless as to how to set up a system Ethernet driven. Can you advise? I have Roon; it'd be awesome if you can make that work. 

Its inconceivable, but I'm just going down today to really listen to my DA2 for the first time. I'll report when I can. It's been THAT busy. 
I am thrilled to see the downside of USB being finally understood and the superiority of the interfaces finally being explored.  USB really sucks.  It really does.