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
And why does break-in ALWAYS makes a component sound better and NEVER worse? What's the science behind that?
I fully admit that I am excruciatingly patient when evaluating a component

I am too, and while the breakin thing sounds like witchcraft, its real in my experience as well. A lot of ADD audiophiles miss out on good gear due to the lack of patience...
In the course of breaking something in, over the subsequent several weeks or whatever I might change or add any number of things in the system, clean contacts, that sort of thing. There's no way I can track how the thing I'm breaking in is coming along. There's no way I'm going to listen for a bunch of capacitors to break in. The system sound changes constantly. Am I the only one who can't tell when something's finally broken in?
Break in real and patience is a must. 1200 hours is no longer break in, but other things factor in the day to day nuances of our systems.
Steve,
I for one believe that synthetic materials generally seem to require extended burn in time compared to the natural materials. I also share your impression that natural material products tend to sound better more often than not.