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
4orreal - sorry. There are dozens of DAC's. If anyone wants to send me a DAC to add to the shoutout, feel free.

I have already been contacted by one small manufacturer to get his product in my shoutout. I'm happy to listen if anyone wants, but opinions will be honest and unrestricted....

I chose the small list for my specific needs, from opinions and suggestions from you guys and reviews in print and on-line. I am confident I will find a keeper.

And no, I haven't called John at Audio Connection yet. I've been bad. I will though, I swear.
Mattnshilp: as I posted here, if you are using the stock tubes, you're in for a shocker if you try the National Union VT-99.
Update on Aeris:
I just confirmed that the Aeris is essentially brand new. It has between 45 and 90 hours on it. Typically Rowland gear needs 500+ hours to really blossom. Crapburgers!!! I was really hoping it was burned in already.....

That will delay things significantly regarding my reviews.

The OverDrive SE will be burned in already when it arrives mid to late next week. So that will be the next up to compare with the Lampy. The DS will be arriving at the same time next week, but it needs at least a week on it before I can compare.

Any ideas on the easiest, uninterrupted source for USB music to burn in 2 DAC's simultaneously????

Ahhhhhhhh!!!!!!!