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
Yep, the posting from Talk2me is somewhat confusing.
The mods may help in lower gear, but with top of the line equipment it makes mo sense.

P.S. I`ve had a couple modified players and I restored all to initial original  state. I will not mention the company names here so they can keep they`r business that`s probably effective on lower gear.
One example was my all time favorite Marantz SA-1 that was charged with all super-clocks and other so called "top of the line" mods. After restoring it to initial state with all original parts it was "night and day" better.  
Matt, you mentioned that your digital listening is about 85% redbook. Briefly, do you invest any time into the mastering quality of a given album (as issued on CD or PCM file)?
Jh901- the short answer is, yes. The better recording make a huge difference! Even if still "just" at 16/44.

I have, admittedly, become so consumed with finding my grail equipment that I sometimes spend more time comparing gear then I do just listening and enjoying music. My time is SO limited. But there is a satisfaction and enjoyment in comparing gear that is its own hobby in and of itself. :)
By the way - as insane as it is to think, I am currently DAC'less. 

My new Davinci LH2 is due in about 2 weeks. My ODSX is back at Steve's getting the USB input put back in and swapping out the Dueland caps for V-Caps. And my Chord DAVE broke and i sent it back for replacement.

Which REALLY sucks because I JUST got the Antipodes DX Gen2 in yesterday. Sigh.
Poor man has to deal with inferior Vinyl (tongue in cheek for those who don't always get it).