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, that must be really a special pre-amp to beat out direct to amps, I am impressed!, You have got my interest in your Prized Roland Pre-amp, I know you are quite busy with this going on, maybe you can get the time to P.M. me and elaborate on this speacial pre-amp, no hurry, just do not forget me, about that pre-amp, thanks Matt, best Regards.
AGear. I'm not sure why you say that.
I actually just emailed Guido and told him that his prized Aeris better turn a corner in the next 300 burn-in hours or I'm keeping the ODSE (or DirectStream if it blows me away). I have absolutely no bias towards one or the other. Just looking for the best of the best.
FYI - I am leaving for Boston today and won't be back until Wed. I'm following on my phone but no updates will be posted.
Aeris and DS will cook while I am away.