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
Thanks, Scott; for clearing the air.
Your answer to Q2 makes the CAT more desirable now.
Cheers! J.
Have you guys read this? : http://www.soundstageultra.com/index.php/equipment-menu/528-devialet-400-mono-integrated-amplifier-dacs

He even likes the $6500 one better than anything he has heard on his Magicos. A DAC, a preamp, an amp...all in one.

Why would you not try it if you could afford to? Never heard it myself but I certainly would try it if I had the money.
Ricevs, the amp section on the French piece appears to be SOTA, but the digital implementation falls short in many people's eyes. Spend on time on the Devaliet forums, and they are screwing around with Totaldac servers and whatnot trying to get better SQ. Who knows. I would love to try one. Speaker selection seems to be very important....
I heard Devaliet with Totem Elemental Metal speakers at the NY show and it was a winning combo.