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
08-12-14: Joecasey
What's the rest of your system?

As you might expect, its formidable:

I have a dedicated listening in my parents basement that is approximately 13x 15 x 7 ft. Walls are cinderblock. Floors are concrete with a single shag rug, a wooden chair, and one naked lightbulb. In addition to my L7, I am running an unmodded Pioneer 535 DVD player as a transport, a highly modded Sansui AU-517 integrated that is the envy of my local audio society, and a pair vintage Pioneer CS-911As slung together with home depot grade zip cord and no-name ICs. I like to crank it to 100 dB and above for dedicated listening late at night, but the neighbors will often call the police. I have been told that you can hear from system from blocks away on a still night. This makes me proud and is honestly why I am in the hobby....
What about the 1973 pioneer Kabucki home stereo speakers, I owned some before, mint condition, sounded like crap, sold them to a vintage speaker collector for good money!, I'm not kidding a bit about this one, cheers.
They were the pioneer cs- 901, these were out before pioneer came to america by a couple of months, I believe I sold them last year after I played with them for 6 months laughing at them trying to play music, I thought to myself, man, has audio speakers come along way!, LoL!