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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
mattnshilp OP
917 posts
 
Quick update. 

My affiliation with Twittering Machines was greatly exaggerated. There were a few specifics which, apparently, had not been worked out and we are putting it on long term hold for now. Sorry for the incorrect report. 

I will, however, be writing for Absolute Sound and Enjoy-The-Music. To be honest, I was probably biting off more then I could chew with 3 publications anyway. 

Stay tuned all. Thanks for your support. Please subscribe to my YouTube channel as well and I’ll try to keep things fresh on that end. 
mattnshilp OP
917 posts
 
http://www.enjoythemusic.com/magazine/reviewers/Clott.htm
pokey77
1,259 posts
 
Matt,

I guess you are now the Dr. Audiophile/Reviewer! Best of luck in ALL you do. 
toetapaudio
474 posts
 
Matt, if you are trying out class D (your ref to Merrill) then please try the Mola Mola Kaluga. Another top performer at a lower price point is the Nuprime Evo, not quite as good as Mola Mola Kaluga’s but best in its price group.
bill_k
880 posts
 
@toetapaudio - Since you mentioned the NuPrime Evo amps, I wondered whether you have any experience with their new Evolution DAC. I've been seeing some very favorable comments on it but not from anyone having experience with other top tier DACs. TIA!
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