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
A moment away from our current topic to digress: 

A recent study showed that people who feel emotionally stimulated and get goosebumps from listening to music have a higher ratio of neural activity (visualized on PET scan) between their auditory cortex  and emotional center. They actually have more fibers connecting these regions then others do.

I have been saying for a long time how lucky we are that we can elicit the level of enjoyment from both music and its proper reproduction. And that some people simply can’t appreifate it the way we do. Now I have facts to back up my statement.
I read a relatively recent article by the gentlemen who created the usb audio stream transfer standard (I don’t know the technical jargon, I apologize) that compared usb to Ethernet. It lauded the potential advantages of Ethernet but he was of the opinion that it would be quite some time before the benefits of Ethernet streaming would be able to be properly implemented and utilized, as most don’t do it properly. And that usb, when truly done properly, has a long life still ahead of it.

I have discussed this with both Steve and CTsooner. The answer depends on whom you ask. But the basic premise is that until the majority of music servers start to implement a proper dedicated Ethernet music output directed specifically from the server to the DAC (separate from the Ethernet entering the server from the switch or router), we are not getting the most it can offer, not close.

There are only a handful of dac’s that even have a properly implemented Ethernet input. And even fewer music servers that have a properly implemented dedicated Ethernet output. I can honestly only think of 2’ish.

Just because something is theoretically the best doesn’t make its current implementation of that technology the best. Eventually I have no doubt it will be the standard. But for now, with the equipment I have, usb is king.
Good points Matt.  The option for now seems to be running Ethernet from the music server into an endpoint that can output USB to the DAC.  I will try this in a couple of weeks when I get my DX back after the Gen3 upgrade.  Endpoint will be the SOtM trio.  I would like to try the DJM Electronics GigaFOILv4 fiber optic isolation filter on the Ethernet line but it does not seem to be available for purchase yet....their website says it is "currently undergoing regulatory review."  
I was looking at that also. My server will have the DAC installed, so I don't worry about this connection.  I just like this idea and hope it works out.  

We talk about introducing jitter on ethernet, but what about the ethernet connection from my Eero mesh router into my server?  Should I try optical isolation here or just a nice ethernet cable only?  Just curious what Steve and others think (Ketch???)