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
Update:
Just spoke with John from Audio Connection, he's about 25 min from my house. He will be getting in an Aesthetix Romulus Signature (Same unit as the Pandora Signature DAC, but with a drawer). Once it's fully burned in, I get dibs for a 24h in home audition. So all of you Aesthetix fans can be satiated. :)

The Overdrive SE is arriving tomorrow. If it comes early enough, I'll have opinions by tomorrow night....
Mattnshilp,

As per my Aesthetix Romulus/Pandora Signature's owner manual, it needs 400 hours of burn in.
Matt - one thing you should know is that even broken-in components usually need a couple of days break-in after shipping them. I call this the trade-show effect. As hard as we try to break everything in, it still needs a bit on the first day of a trade-show. I believe this is probably due to temperature changes and static charge build-up in the dielectrics.

Steve N.
Empirical Audio