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
All in my house with same gear, same cables, same rack, whatever feet are provided and placed by the manufacturer, same power, same ears...

My intention is to help define the differences between DAC's (in an identical environment)more then to say one is better or worse for you then another. We all value different sonic attributes and like different gear.

Thanks, TBG, for your input. That anecdote about the double blind study you reported proves that at the end of the day, there is no better way to determine if a unit is best for you then to take it home and use it in your system.
Ozzy - Advertising revenue?? You mean I can make money doing this????? LOL!!!!

Agear - The only double blind study my 6 year old would happily participate in would be to determine if, in fact, different color gummy bears actually taste differently. But, seriously, your point is well taken. I'm not a professional reviewer nor do I claim to be. I'm just having fun both listening and reporting my findings. A few well placed acoustic treatments in my WAF restricted listening room/shared office would unquestionably make way more difference then putting another few grand into a better DAC; but that's not going to happen in a room that she's in more then I am...
UPDATE:

Merrill of Merrill Audio was kind enough to lend me his Meitner MA-1 DAC. I picked it up this morning. It is well burned in and ready for a good listen, which I will do tomorrow morning if I can.

My PS Audio DirectStream has been shipped (I guess they decided not to burn it in for me afterall, or forgot).

Merrill and his friends did an interested shootout of their own, resulting in him choosing the MA-1 as his reference DAC. That shootout can be found here:

http://www.whatsbestforum.com/showthread.php?14193-A-Small-Dac-East-Coast-Style-shootout&highlight=shootout

It's a good read.
Matt, according to Meitner they have a major firmware update that will make a significant improvement in the sound of the MA-1. It is supposed to be released this month. Check with Merrill if his MA-1 has that update otherwise you might want to wait as the release should be any time now.
Merrill knew about it, and told me. It is not yet available.

Merrill is working on some new gear and had a few days to offer the MA1 to me now. I think he will need it for a while after that.

I said thank you and took the opportunity. :)