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
Steve N, Since you like Jeff Wells' SS amps, have you heard his and Scott Frankland's new tube preamp the Commander? Might be a budget pre with $10K sonics.

I have not heard the Wells preamp yet.  I had planned to share a room at LA Audio show with him, but didn't work out. If you attend that show, you will hear it.  If not, look for show reports.

Steve N.

Empirical Audio

Empirical Audio moving from R2R  to delta sigma is certainly against the gain /current popular trend. Unquestionably implementation is the dominant determinate. 
Charles 
Steve, thanks for speaking up about 'the best way to build a DAC'.  For those who say one is superior to Delta Sigma, you can't make that statement. It's just not true.  If you feel that way for YOUR DAC's that's fine, but personal.  Many of us have owned both and liked the D/S ones that we've purchased better.  Implementation.  Many other factors.  


Steve N,
Very interesting, D’Agostino and SET tube amp would seem to occupy polar ends of the amplifier spectrum (topology and philosophically).  What do they share in common for both to warrant your recommendation?
Charles