Absolute top tier DAC for standard res Redbook CD

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. 

Guido. Still only heard the Daemon. No others. I was very impressed considering I was listening to a pair of YG Sonja which I typically find overly analytical and not engaging.