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.
When I read "For Redbook... musical, emotional, engaging, accurate , with great dimension" I thought, "Oh, he means the Schitt Yggdrasil." Then I realized it is probably not expensive enough to be considered in this discussion. Plus it won't do DSD.
Leotis, price is irrevelevant. Sound is everything! I did hear a Schitt DAC a while ago in my room. It was their top of the line. It was excellent for the price, but it was not in the performance level of the DAC's I currently own. 
<Oppo dealer disclaimer>
Have you heard the new Oppo Sonica DAC?  It's detailed, dynamic, with a large soundstage, with an excellent balanced output stage and only $799!  Plays most any digital file format.  I'd put it up against DACs at 5X the price.  
I just bought the Modwright Sonica DAC. Actually his Axpona demo unit. I won’t get it until after Axpona. I’m hoping that Dan took full advantage new ESS Sabre DAC chip.

Heard the new Oppo and it's not in the same discussion as the DAC's being discussed here.  Matt said it's not about price and it isn't, but I've yet to hear anything under 8k or so that compete with the DAC's being discussed and I get out a ton and get to hear a lot of stuff.  There are some very good DAC's in the market from 2k and under.  Codex, Schitt and a few others come to mind.  If this was about DAC's 5k and under they'd be in the conversation I'm sure.

The other thing is that Matt is only interested in redbook sound and not how they sound with DSD or higher resolution.  Personally, any of the great redbook DAC's also are just as good with even more detail given to them.