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
Yes, I agree, Mattnshilp would be a great beta-tester indeed, he has proven it here on this thread, he has used his money to be a tester for himself and all of us, the man has reported all his finding's, how many people do you know would take the time and money to do this?, yes, someone should sponser MattNshilp.
12-20-14: Lohanimal
I had the good fortune of hearing the Computer Audio Design (CAD) which I think is a USB DAC - whereby you rip cd's to a computer first. Scott Berry also makes a kind of player/ripping device. I am not entirely sure ass to connectivity with your front end, but it was utterly brilliant - very natural, no glare, no hash, it was to all intents and purposes just right - I have never heard digital that 'right'. I've heard DCS which is fabulous but as a sort of CD High Res sound to it, Burmester has a certain luxury, MBL I recall had a Burmestereque luxury as well. But the CAD - that was something else - effortless correctness

Was this at the Warsaw show? Sounds very promising...
Actually, some Japanese audiophiles did something in the same vein with bright lights and solar panels... discussed here:

http://www.diyaudio.com/forums/digital-source/142562-microsd-memory-card-transport-project-13.html#post3569285

Greg in Mississippi
Matt. If you could arrange a lampizator seven, ModWright's Elyse tube dac alone with the allnic, this would give readers a good base comparison regarding tube dacs to empirical.
There is a barely new Esoteric K-01X on auction at Audiogon now. Current bid is 10k but below reserve price. May be an opportunity to get this on the "cheap".