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, no more texts on cans??? lol.....  I need my daily updates, lol. So glad you got the ODSX back.  Can't wait for the LH2 to get to you so we can get your long term assessment on it.  I can't play in that league, so it's vicariously through you and then a visit of course. 
I wish you could get the Merlot Dac to test out. Wander if a local dealer could loan one out. This DAC seriously needs to be considered.
Playback Designs currently offers the Merlot DAC in their Sonoma series and has announced their higher end Dream series at recent shows. There is no current DAC from PD below the Merlot DAC. http://www.playbackdesigns.com/
I stand corrected. I was thinking of another line. Apologies. And thanks for providing the correct info.