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
AGear - Thank you for your input. I am, by no means, a professional reviewer and appreciate your six moons quote as it better describes the MA1 in a more objective description then my own. If you could maybe provide some links to professional reviews for the gear I am auditioning it would be appreciated and helpful to the group at large. I have neither the trained ears, acoustically corrected room, expansive vocabulary nor elocution to properly review gear in the objective manor in which the pros can do it.

As I said when I started, I am simply saying it like I hear it with no bias other then what sounds best to me, in my room, with my ears. What I heard from the MA1 lacked emotion as compared to the Aeris and OverDrive. It did not engage me the way the other 2 did; I spent more time analyzing and less time lost in the music. To me it was not simply a matter of bright or dark, nor analytical vs slurred. I think in a different system and a different room it would shine, but not mine. I would also imagine that for a reviewer it would be an ideal DAC as it is miraculously accurate in both it's soundstage, imaging and reproduction of tone.

My apologies to all for the limitations in my room, my ears and my ability to objectively convey what I hear with the gifts of a reviewer. As Popeye said, " I ams what I ams...."

But I'm getting closer to my objective and having a damn good time doing it, and talking with some really good audio guys along the way like my new friend AGear, Charles1dad, Merrill, Audiolabyrnth, Steve, Guido and 2 dozen other guys. Isn't Tay what it's really all about?
Matt, you have nothing at all to apologize for since you made your intentions very clear. You have been up front about your specific situation and objectives (i.e. only being interested in a DAC's 16bit/44kHz performance.) Your efforts are still very helpful to many of us and appreciated. Keep up the good work and glad to hear that you're still enjoying the process. Sometimes such evaluations can become tedious and less than enjoyable for many of us with less patience than you obviously have.
Matt,
A big attraction to your thread is the honesty, don't change that, continue to call it as you hear it. A friend of mine who has heard many DACs described the EmmLabs just as you, he didn't care for it. Everyone has an opinion about something, some love this and others love that. Matt just do your thing and continue to enjoy the experience.
Charles,
Matt, your intentions are clear and as others have stated, this is a significant undertaking. I am a redbook guy so I am very interested in your perceptions. Rather than taking your observations as "gospel" I think this will give us a feeling, direction or ballpark when looking at digital options. Your ears will sort it out....have fun!