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
Guido - I have hard all but the top tier Rowland Class D gear. I think that the Merrill Veritas is better then most of what you mentioned, and a better value then all at only $12k. 

Eveyone else has has stepped up to the $20+k range for their gear and Merrill holds solid at $12k. 

Hi Matt, which class D Rowland amps specifically have you listened to and compared to ?


Saluti, and Happy New Year! Guido

Guido. Still only heard the Daemon. No others. I was very impressed considering I was listening to a pair of YG Sonja which I typically find overly analytical and not engaging. 
Thank you mattnhshilp! I'd be curious to know if it sounds calm in the upper midrange and with higher-pitch vocals.
Resonessence mirus dac is at CES in Vegas this week being used at the High fidelity cables booth