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
Another DAC to ponder is the new Berkeley although I'm not sure it's available yet.
Rja, have you heard the Berkeley yet? I still find it difficult to spend more than the Ayre for what you get. It's only drawback is that it's only USB and for many they need more inputs, but the sound is freaking awesome. I've heard it on Vandy 5, Quattro, 3ASigs at Audio Connection and it just sounded right for digital. Gives you DSD too which is nice. For me, I just haven't heard any of the ultra expensive DAC's sound more musical than the Ayre stuff and if you ask anyone who has heard the Ayre, they'd probably tell you similar. JMHO
Ctsooner, I have not heard the new Berkeley. It may not be out yet and not sure I'd want to spend $15,000 for a DAC considering how fast they come and go. Currently using the Berkeley Alpha DAC2 but thinking of checking out the Aesthetix because I like tubes.

I threw the new Berkeley DAC into the ring as something to consider as the OP was asking for "absolute top tier" DAC's and the Berkeley Alpha DAC Reference will probably qualify. Sure would like to give it a listen.
If you like Tube Dacs, check out the DHT tube Lampi L7:

This Dac is a serious piece of musical equipment.

http://parttimeaudiophile.com/2014/05/09/axpona-2014-vapor-audio-purity-audio-and-lampizator/comment-page-1/#comment-19338