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
Tungram ecc82
http://www.ebay.com/itm/MATCHED-PAIR-TUNGSRAM-ECC82-12AU7-UNUSED-NOS-TUBES-TESTED-ON-AMPLITREX-/151396831739?pt=Vintage_Electronics_R2&hash=item233ff451fb
Let me ineterate what i am saying here, if there was a supply to last the next 10 years of the Mullard 10m tubes, I would pay the asking price for them, now from what i understand, a good all around transparent 12au7 or 12aux7 tube is the Amprex tubes, maybe some 5818 tubes?, something like that, Ralph of Atmasphere was telling me about some Amperex tubes that was not bugle boys, but better.
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Thankyou Paul79, I will get in touch soon, great read on the 12ax7/12au7 tubes, so to get an idea of what you like, whats your favorite small signal tube for sound quality?