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
Matt, if you are trying out class D (your ref to Merrill) then please try the Mola Mola Kaluga. Another top performer at a lower price point is the Nuprime Evo, not quite as good as Mola Mola Kaluga’s but best in its price group.
@toetapaudio - Since you mentioned the NuPrime Evo amps, I wondered whether you have any experience with their new Evolution DAC. I've been seeing some very favorable comments on it but not from anyone having experience with other top tier DACs. TIA!
Hi Bill, I’m afraid not but probably good for the price. The Makua by Mola Mola with dac module is outstanding imo but more expensive. The Makua is also very versatile, it can be fitted with an outstanding phono stage and in the future a streamer module will be available. Mola Mola is incredible value considering the performance you get from both the pre/dac and power amps. I know somebody who sold on his £50k Swiss class A amps and went with Mola Mola. He has an excellent system which is on YouTube. Also somebody I know in the audio business recently tested nearly every top class D amp and Mola Mola was best including some which were much more expensive. 
I have been reading this thread for awhile. I have several products that are mentioned throughout the thread such as Symposium Acoustic platforms and roller blocks which I also recommend. I was undecided on a storage music player for my hi Rez files. I have a T+A MP 3100HV DAC CD/SACD/hi Rez streamer music player which I love. For music storage & playback I was torn between the new Antipodes CX+DX or the Aurender N10 among other units. Really wanted something ROON ready. I decided sound quality was the most important for me so I purchased a The Memory Player 64/32. All I can say is WOW, OMG, the best digital I have ever heard. Really hard to stream or play vinyl again now that I have The Memory Player. 
Music, happy for you.  I too have TMP with the integrated DAC.  Sam is upgrading the DAC as we speak. I can't wait to get it back with all that high res music.  It really is special.  I've heard many of the top servers out there and so far nothing comes close. The way they lower jitter is crazy.  

I also got to hear the updated Rossini and the external clock.  It was ok without the clock, but the clock takes it to another level.  I wish I could get one in my house once my Memory Player gets back as I'd love to go neck and neck.  Laufertechnique is crazy good, especially for the price.