Absolute top tier DAC for standard res Redbook CD

I love true "accuracy". But I will give up "accuracy" to be engaged. If you want to call being emotionally involved and lost in the music - colored, then feel free to take my Audiophiles of America card away! There are many components that are accurate and engaging. I don't think it's too much to ask for both.

I didn't mean to imply that "accurate" meant lean or detached. But there is a style or voicing that emphasizes pure accuracy and detail that some people love. All I am saying is that is not my taste.

We all know what I'm talking about. I want a DAC that will make me forget I'm listening and just get lost in the music. The rest of my system gets me there. I want to find my toes tapping or hands conducting when I intended to critically listen.

My new Rowland Criterion pre-amp arrived today. My DirectStream will be arriving early June. I am trying to arrange for some other DAC's to be available to me for audition when my DirectStream comes in.

From a tubed standpoint, the Accustic Arts Tube DAC II mark 2 and the Concert Fidelity DAC-040 seam to be the two that come up frequently at the top of the game.

From a solid state standpoint I'm going to focus on 3; the Empirical Audio Overdrive SE, the Rowland Aeris and the new PS Audio Direct Stream. If I can get in an EMM Labs DAC2x for the shoutout I would be thrilled.

Matt,
That is a nice list of DAC contenders you have. I wish you could hear a Lampizator DAC levels 5 thur 7. I think you would like them quite a lot.

Steve,
I agree that there is no perfect tube. I will add that there is no perfect transistor either.
Charles,

You should be THRILLED with the Esoteric K01. All else in the price class is lagging...

disclaimer-I wish I had one.

Transistors and tubes are as perfect as the design they are implemented within.

Guys, this is the debate that we have always and will always have. I agree that the perfect tube isn't in place and never will be. I'm a tube guy. I'm selling off my Quicksilver stuff (I couldn't afford the AR or Jadis gear I wanted back in the day). I went with Ayre and and love it. I run an inexpensive Music Hall DAC as I didn't want to spend too much on a DAC with all the changes coming down the pike. I run it off the XLR outputs and it sounds fine for now. I've heard the Ayre DAC in a very high end system and it's sounded awesome. Just natural bloom where there is supposed be be bloom. I've heard a lot of the other higher priced DACs by now and honestly, the Ayre is as good as if not better. I still think it's impossibly to listen to components in different places on different days and compare them, but we all do it because it's our hobby, lol....or career for some of you.

Oh and that said, I have still yet to hear any DAC sound as properly done vinyl.