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
Matt,are you still using redbook as the de facto reference for all of your listening sessions or have you also incorporated high res into the mix? Seeing this thread is three years old and the original basis is/was for "absolute top tier dac for standard resolution redbook cd"...my question would be...are your listening decisions based on redbook cd only? Or are you now commenting more so on high res playback.
Thanks...Mark
Aolmrd1241 - an excellent question. The answer is, about 85% red book and 15% high res. But if it makes red book sound good then hi-Rez is wow!!!!

wardl - I agree and disagree with your last statement. Many many audiophiles don't have access to local stores and shows, and don't have the funds to buy and try and sell at a loss. I have come upon and interacted with MANY who use this thread as one of a varied number of resources upon which a decision is made to make a purchase; DAC's, speakers, or otherwise. I'm always happy to offer off thread opinions and advise. For some, listening to a certain high ticket item is practically impossible and by using this thread, other forums, and reviews from their personal trusted reviewer they make purchases they are subsequently VERY happy with. 
Wardl, sorry to have upset you over my post.  As I always say we all hear differently and I trust what I hear when I audition.  I've been doing it for a long long time as have many others.  As Matt said, it's hard to go off of reviews.  I know things about reviews and reviewers that would make many laugh or cringe.  It's a reality in audio good or bad.  There are a few reviewers I do like and respect.  That said, how many not so hot reviews have we all read on products?  Are there that many great products on the market?  Maybe. 

BTW, did you read my last statement?  I try and always put that in when I am not as positive about a product as reviewers or fans of a product.  We all hear differently. 
I'm not upset, dude.  It's audio gear.  Not something I would get upset over.  But I see no reason to give credence to vague statements (teenager? Does a couple of things well?) that don't square up with those of very experienced listeners I know and trust, not to mention my own and the general consensus of experts around the globe.  Leads me to question the foundation (i.e. accuracy) of said opinions.  Also, if you have truly been looking for a refererence red book DAC for 3 years and can't find one, that is truly bizarre.  There are many good ones out there.