Looking for best CD or Dac under $15k new.

I would definitely suggest APL modified Denon 3910. It compares favorably to Exemplar (many consider it better than Exemplar) that has been considered almost equal to Reimyo ( http://www.6moons.com/audioreviews/exemplar/denon.html ). I purchased this unit 2 weeks ago and in my opinion it is one of the best sounding units on the market.
It also has a volume control built in, so you would be able to eliminate your pre-amp. If you follow few discussion threads from this site, you will learn more.
Good luck in your search.

Linn UniDisk 1.1 - hands down

I don't think the 390S is mechanical at all. Prior to using all 47Labs gear, I preferred the 390S over the Wadia and Accuphase that I owned. I found it smooth, detailed but not emphatically so, but just a bit reticent. It is relaxed. I would use it without the preamp if you can. It sounds better this way.

Mejames
how hard was it to set-up the PZC's? Did they come before or after the Romm Lens? How do you know when the sound is just right?

they setup very easily I just adjusted till the setting just started getting tight the sonic effect was so Good I really haven't tried any further adjustments. I added the lenses afterward the pzc are mostly too control the wall induced effects such as slap echo. Lenses are mostly too diffuse the direct sound from the speakers before it reflects off the wall which lessens the effect of the reflection that occurs. Alot of trial and error involved positioning the lenses. Got it 100% correct I seriously doubt it.