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
The Romulus is popular because it sounds good. I'll take their Burr Brown Chip any day over a Sabre.
Hi jwm, every dac chip I have ever owned has been from Burr-Brown,  however,  I believe for  $13,000.000 a player should be more than 24/192 for Redbook playback,  this has been around for longer than 5 year's,  any cheap player does that standard,  I love Burr-brown chip's sound,  but,  I'm wanting to up grade to the new technology,  129 dynamic range sounds sweet to me,and -120dB for distortion is appealing. 
RGS92- I have a DA2 on order. Their new uber DAC. $25k retail. Software based DAC that is supposed to be Emm Labbs all out assault on dac'ness. ill let you all know when it ships. 

AudioLabyrnth - now that the holidays have passed I'm going to borrow the Eclipse CD/DAC from Johnny and will report my findings. I've been busy and haven't had time, and I wanted it to have lots of hours on it before I tried it out...  I have to check, but I thought it did DSD but just didn't play SACD. 

I also recently acquired a new Electrocompaniet EMC-1mk3 SACD player. I have to burn it in and compare it to my current Mac mini and my friends N10. 

I also have have a PC based music server inbound that I am dying to compare with the N10!!

never enough time!
Next trip Matt. I just could not make it this time. If I have a business trip to Parsippany this year, I will let you know and we will work it out for sure. I would LOVE to hear your system.

I even had to give up the chance to hear a Goldmund Apologue Mk2 setup during the holidays. Sigh.
Guido - I have hard all but the top tier Rowland Class D gear. I think that the Merrill Veritas is better then most of what you mentioned, and a better value then all at only $12k. 

Eveyone else has has stepped up to the $20+k range for their gear and Merrill holds solid at $12k.