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
Al,
+ 1 in regard to the value of the Stereophile measurements as a very effective "initial screening step and assisting in narrowing the field of potential audio candidates.  My only observation was the measurements just don't correlate well with a product's sound quality 
Charles 
I agree somewhat, but I feel a good sounding product should still measure somewhat decent. There are dac's out there that measure great and also sound wonderful. An example is the MSB mark II.
Brinkmann sounds outstanding to me.  My ear isn't what everyone else's is and visa versa.  Matt knows my ear fairly well by now I think (we have discussed our differences).  It's like most great audio products. It gets better and better the more time you spend with it.

I've never bothered with looking at measurements.  I know that they are important to some degree, but I will listen to anything.  that way I can make up my own mind about a product.  
Just a word of caution regarding Light Harmonic Labs in the following thread I came across and thought it would be of interest here. I have no personal experience with them but thought that potential buyers of their product should be aware of their history. If there's another side to the story it would be helpful if others would share it, TIA. https://www.computeraudiophile.com/forums/topic/34857-light-harmonic-labs-rip/

Wow, this is nuts. I've heard that they had many problems with the Geek'd line, but didn't realize how bad it was/is.

Matt, just got the Davinci mk 2 through a NJ dealer.  Hope they don't go under for his sake as that's a lot of coin for no warranty.  I know of two dealers who didn't want to carry their DAC's, but they never said why.  I wonder if they didn't like the owners.  Now I need to find out, lol.  

This is one of the biggest reasons I usually only buy from companies that are established with strong reputations.  It's one reason I stopped having friend buy Krell gear as well as Levinson back in the day.  I won't buy Pass now either as I hate companies that screw over the BnM businesses or customers. To me, that shows that they won't  be there when you really need them.  

Folks call me a Vandersteen fan boy or an Ayre fan boy, but those two will stand by their products for years and years and I have no worries about that.  These products eventually do have something go wrong.  Electronics always do.