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
If you are still looking, check out T+A music players. The best CD I have ever heard, and by a wide margin is their PDP 3000HV. Simply crazy it is so good. My MacBook Pro and my Aurender also sound phenomenal through it. It is the only digital product that surpasses my vinyl set up. T+A also has a new music player that streams Tidal (and others) and is Roon ready with flawless performance, the MP 3100 HV. 
T&A makes awesome stuff. The MP 3100 HV appears to be an SACD/CD Player/DAC that also streams Tidal and such. I don't see Roon ready on its web page/reviews/manual.  The dealer who sold me my Davinci 2 is a T&A dealer I'll ask him about the MP 3100 HV. Thanks. 
After a $250 upgrade of oppo sonica dac,its redbook playback tops $5000 plus dacs like manhatan etc.  I am shocked...
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