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
Erik, Matt indicated that he would be away until Wednesday... Updates might need to wait for a couple more days. G.
Cstooner, it seems you need to hear the Lampi L7 (using 45 DHT power amp tubes). Feedback so far is that its a barn burner. Check out the thread at CA.

It doesn't even need more than 40 hours/3 days of burn in to announce its intention to the world. The apparently impossible, realized?
Most manufacturers of tubed gear don't provide Gucci tubes (unless of course you get a Lampizator L7 which comes with EML 45s standard which are > $500). That's an industry standard that won't change for the needs of neurotic audiophile shootouts.