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
Audiolabyrinth, early/intermediate impressions throughout break-in are actually interesting, as they show the evolution of a device into sonic maturity... And might just prevent audiophilic panic in impatient new owners who do not experience nirvana at first sound. G.
Abruce - its actually the 4th port on a 2009 Mini. I'm not sure about newer Minis. They may be different. Try all ports to determine the best one.

Steve N.
Empirical Audio
So Steve, is it your suggestion that one should always use the inside USB port on the mini, e.g., furthest from the edge?