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
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Yes there is a lot of great digital out here now and it’s getting better as we go. So many great options. There is no 1 best. All depends on what we have for a system and how we listen. When I installed the new Hurricane cords to my system the SQ went to a new level.  That told me that all digital is so dependent on power. Probably more than analog.  
Power cords and hi end distribution/conditioning are essential. I have Shunyata Denali and Alpha/Delta cables. Take all that away and my listening experience simply isn't "hi end" as I now appreciate it.

Audioquest Hurricane and their flagship conditioners are very well regarded. Passive approach is my style, so no PS Audio.
Jh901- i agree. 

I have a Shunyata Denali for my front end rack and run my amps direct into the wall. I use all Shunyata Sigma PC except from Denali to Preamp. I use an Enklein DAVID for that. It’s amaizng. 

My room uses the top level DTX-D-NCF Furutech outlets, all 10 gauge stranded copper wire (with every run exactly the same length to avoid ground loops) and utilizes Environmental Protections EP-2750 ground filters on each circuit and an EP-2050 surge protection system on my dedicated sub panel. Each outlet has its own breaker. 

I have a video on my YouTube channel that describes and shows the whole thing.