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
Yes, that would be a great idea Steve.  Most of them need very little to drive them fully and it can cut down on noise/hiss.  Empire Ears is so careful that they even put special aftermarket cables on their higher end designs.  

Interesting on crossfade.  My older headroom amp had it and it sounded great.  Do you think that small Mac unit does it with DSP? I bet it does as it's also  DAC. I never though about that.  Now I need to look to see if my desktop one really does have it.  I know their really small portable one that I bought years ago, has it.  If the desktop one has it, would you want me to send it to you?  Just let me know.
Guys. Headphone conversations over to my 65 headphone review thread on Head-Fi please. I don’t think these guys dig the Can talk. 

Mahalo!
Ok all. I am at Capital Audiofest 2017. PM me if you are here and interested in hooking up. And I mean that as platonically as it could possibly be meant!!!!! Lol.
@audioengr

It is a simple matter to use upsampling so that a gentle linear phase anti-alias filter can sit far away from the audio band and where it won’t be audible. There are ways to trick most DAC chips to employ this solution and avoid or bypass the limitations of the DAC chip built-in filter options.