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
Way to go Matt, lol.  Got to spend a lot of time with the regular Rom the other day and could tell that it has a TON of potential.  I just love all the Aesthetix stuff.  If I didn't have my Ayre gear I have a feeling I'd have an all Aesthetix set up.  
Hi matt,  I for one look forward to your impressions of the Romulus eclipse player, did you get one with the volume control? , I've been told that the volume control is implemented quite well,  I understand that you are a pre-amp fan, however,  a comparison with this product is justified and appreciated, thankyou Matt for your contribution to audiogon. 
Matt, I will keep you posted on the Sound Galleries server and if you are real serious, I will try to arrange a demo unit for you. They are great pals of mine and they keep me up to date on the happenings regularly. You know how to reach me if you need any other info that I can help with. I will be in the US for 2 weeks over the Xmas break. Not sure if I make it to your neck of the woods this trip though...
I also bet that Ayre will be coming out with a newref DAC within the year too and probably sooner now that they have the Twenty series gear out.
ctsooner, is that statement speculation, or have you heard something?  I find it interesting their only DAC is a 9-series product.

I have been listening to speakers and amps for probably 10 years or more at shows where I exhibited.  The recent standouts for me are:

1) Wells Audio

2) Morrow Audio (digital amp)

3) Dan Dagastino

These all sound very natural and approach the best in tubes.  I have recently retired my modded Parasound JC-1's and I'm using SE 805A monoblocks now.  These tube amps are wonderful, but the Chinese output tubes only last one year.  Trying different tubes soon.

Steve N .

Empirical Audio