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
Dave, thanks for understanding.  Yes, you know my background, lol.  

BTW, I must share that when I was out to sea for 11 months at a time, I owned a pair of Stax Lambda Pro's with their portable, battery operated or plugged in amp that plugs into a 1/4" jack (the amp is for sale if anyone wants it, lol) and the first ever CD, Sony ES 501.  It was bliss at the time.  Bought the CD player at ships store (told my buddy who ran the shop to go get one, lol).  I bought every CD that was released for that whole cruise. I didn't have much time to listen, but I sooo appreciated having that to help me get through those years.  
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Only one sea story.  In 1984 (march 10th I think it was) I was in my rack (about 10pm local time somewhere in the Indian Ocean off the coast of Iran).  I had just gotten off of watch (I am a surface warfare officer or ship driver) on the USS Kitty Hawk aircraft carrier and we ran over a Soviet Victor Class sub.  I was also the ships Repair Officer and was in charge of the repair efforts.  Just crazy.  

The guys now are so lucky as they can use their phones with a Mojo or Hugo2 and can's of their choice to get outstanding music.  I would have been able to lay down in my hidden hammock I installed on the fantail of the ship. I used to love sleeping out there if I didn't have the night watches.  I only got about 3 or 4 hours at a time so I wanted to max out what I had.  Even at night it was hot and humid out there, but the fresh air was great.  I used to use my cassette walkman out there, lol..WE have come a long way guys.
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