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
The PS Audio DirectStream has just been reviewed by Marja & Henk of 6Moons.

"With its great sound quality and versatile usefulness, the DirectStream DAC from PS Audio offers the best way we’ve yet encountered to convert ‘digital’ music into real music. "

At first an impressive statement. But without a full list of the previous DAC's they have reviewed, not a very useful one… They did like it quite a bit though. Everyone seams to like it very much. hummmmmm…….
It was reviewed here http://www.bitperfectsound.blogspot.ca/2014/05/directstream-i.html and compared to the Light Harmonic
Matt, the best experimental design would be to blind a non-audiophile listener(s) (preferably your 6 yr old) and cycle through the dacs. You may be surprised by the outcome. For good measure, throw in a cheap chinese variant (Weiliang for example) just to see where things land...:) A few trust friends (one a manufacture and one an end user) have it and the < $200 Weiliang is the equivalent of a few well reviewed, sacred digital cows.
Mattnshilp, Thank you for your excellent honest opinions and observations. I appreciate them, for they are stated clearly, unbiased and without regard to advertising revenue.