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
Also need to mention the Schweikert VR-55/Constellation room with FYS music server. It was a great room. Daemon Von'Schweikert always does a good job setting up his rooms and this was a great room.
The Schweikert VR-55 and YG Acoustics were my favorite speakers at the show.
The Rowland and I believe it was the PS Audio room. I looked at the pictures I took and I'm sure it was the PS Audio room. Both rooms sound natural/musical to my ears.