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
I have heard that Telefunken tubes are clean and quite but quite "dead" sounding!

Phillips/Siemens/Mullard/Brimar/Valvo/certain Teslas might be better options. In general for the small tubes, I have heard that the W. Europeans are the best choice and for rectifiers, the vintage Americans are the best. This I get from a pal with 25 years experience in tube rolling and he is based in Eastern europe.
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So what's the point of talking about this tube if you can't get it or have to spend 1500 a pair for them. I think I stick with my 10M.
Gentleman, the funny thing here is that BOTH the Mullard 10m tubes and CBS 7318 are very incerdibly difficult to find period!, I have spent the better half of all day talking to vendors of tubes, these tubes mentioned here are RARE, cheers.
12AU7….is that the ECC82?

If so, I agree the Mullards are great and failing that, get Tungsram, Tesla, or Phillips (not miniwatt). This is what my experienced friend told me…he tried them all for decades.