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
@gdhal

Another advantage of upsampling redbook is on a ladder resistor network DAC or multi-bit DAC. Upsampling with Roon or another software should shift ghosts much higher in frequency - where the ghost frequencies can act a bit like random noise which can actually help linearize the DAC response. Of course the ghosts are ultimately filtered out by the final filter but not until after they have helped improve linearity.

The way to think of this is that the high frequencies force the DAC to use a wildly different bank of resistors on nearly every sample or at a minimum with much more variety of network choice than would be used if there was only low frequency CD redbook data - this means individual resistor network non-linearities are converted to uncorrelated noise which is orders of magnitude less audible!

Here is the full theory - in fact the author claims this is the primary benefit of upsampling!

http://www.mlssa.com/pdf/Upsampling-theory-rev-2.pdf
I bow down to all of you techies.  This thread takes so many new directions and all are amazing and informative to say the least.  I understand some of what you guys say, but I fully understand what my ears hear.  Thanks to all of you for this back and forth.  Best thread on any site pertaining to audio that I've ever read/been part of.  

Steve, great plots on the cables.  Thanks so much.  I was out of pocket a lot for the last few months of the year and missed your posts on the upgrade to SM.  I haven't been using mine as I have the Ayre QX5 and just connect everything direct. 

I'm getting The Memory Player with built in DAC and was wondering if I should use the SM to connect the TV to the internal DAC via BNC?  If so, I'd want the upgrade. I didn't realize that you had one.  I can call you later if it's better to take it off the board.  Just let me know. thanks. Pete

@shadorne   and  @audioengr 

Please check your private message box and/or private email for a link to download the music you requested of me.

Enjoy!!
OP, getting right back to the heart of the topic thread now :)

Regarding the cabling and/or transport that could or do introduce jitter and other artifacts, isn't that a moot point where an "absolute top tier dac for redbook cd is concerned"? And why, because wouldn't the "absolute top tier dac" reconstruct (if needed) and clean the signal?

Consider the Yggy. Not only do they reclock and so on (as I;m sure other DACs do), but they (purportedly) go another extent. Their DACs have an indicator light to let the user know the signal source is "crap", and *even then* they claim to be able to make an improvement.