Absolute top tier DAC for standard res Redbook CD

Reading this thread has been very interesting, but I do wonder whether a Mac Mini, even if upgraded for audio, is an optimal digital source. Also, I have found that there is often an interaction between source and DAC that can makes the combo either much better or much worse than the sum of the parts. For example, the PW Transport sounds great with the PW DAC, but lousy when used with my Behold Gentle G192 DAC/integrated. The Bel Canto CD3t sounds phenomenal with the Behold, but mediocre with the PW DAC. The best digital source I have had in my system, a demo of the LauferTeknik Memory Player, trumped everything else I have tried. In my experience the digital source can matter as much and sometimes more than the DAC. So, this thread may be quite useful for Mac Mini users, but may not be universally applicable. Of course, Matt has made it clear that his views are one man's opinion. But I guess I would be hesitant to conclude that the ODSE is the best DAC...it may just sound best with Matt's particular source.

Are you in New Jersey? If so, I would give Brett Messler at Audio 202 in Far Hills a call. Some of the speakers on your audition list were also on mine. Brett carries some interesting brands you won't hear elsewhere. I auditioned Behold Tanara speakers and thought they were a lot better than Vivid, Marten, Wilson, Raidho, and Acoustic Zen. Behold speakers also would work well in a room your size. I have no affiliation, I am just a former satisfied customer and thought he might be in your locale. If you are not in New Jersey, sorry.

Well, if the sound of the PS Audio Bridge is representative of what Ethernet has to offer, count me out. I thought the Bridge, which streamed audio via an Ethernet connection, sounded awful. The PS Audio Perfect Wave Transport was miles better in sound quality, but is not the last word in high fidelity. When I read claims that Ethernet audio is or will be superior to computer audio, my gut reaction is just to stick with a CD transport until a big, reputable audiophile manufacturer comes out with a "plug and play" server that rips CDs, provides storage for backup, is easy to control with an iPad, and sounds stellar without the need for a high cost USB-SPDIF converter. It cannot cost what Lumin charges, and it cannot be from a "mom and pop" operation with one or two people on board. Maybe I am a Luddite...but I don't work in IT and so the inconvenience of getting a computer or Ethernet source up and running seems worse than the inconvenience of getting up from my chair to put a CD in a transport when I want to listen to music. End of rant.