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
@audiolabyrinth
Not to take away an answer from ct but I think it’s “The Memory Player”, the one with the lil elephant logo.
@ jriggy, Thankyou,  I have a ps audio direct stream memory player transport and separate dac, are you saying the little lighted power buttons on both componet's look like elephant trunks?, lol, how ever,  I still have not got a confirmation of my question's.
@audiolabyrinth
The Memory Player is designed by Mark Porzilli. The company is Laufer Teknik it is not a PS Audio product.

Hope that clears things up.
@ snopro, Thankyou for the clarification,  that is odd that two companies have a product called memory player,  I'm interested in the laufer Teknik, can anyone elaborate on the company,  the location?, are they sold in USA?, is there service support in the U.S.?, etc....
Laufer Teknik has their own showrooms in New Jersey and Connecticut as well as some other dealers. http://www.lauferteknik.com/about/