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
Not to get off track, but do you guys still play vinyl?  I got my Rhea up and working with my Basis TT and Benz Glider cart yesterday.  Cleaned the albums nicely and got the static off.  Honestly, it's still been better than digital by a hair.  I need to get a new server, but I am running Steve's totally rebuilt one with the Paul Hynes power supply and it sounds incredible through the OSDE/SE with the upgrades.  The Vinyl just has a more relaxed presentation and a much larger and better placed sound stage.  It's hard for me to describe.  I love digital though in that I can stream Tidal (once I get a unit to set that up on as I've kept the mac mini off the grid) etc...  On Sunday's I'll probably always listen to vinyl until the wife wakes up and I"ll put on digital to play all day long.
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To ctsooner :

Sorry I really don't know who is the dealer for Metrum in US. I am canadian and my dealer is here... But I am pretty sure you can have information by contact directly Metrum (info@metrum-acoustics.nl).

About the Vinyl sound. I started my Audiophile life with vinyls records. When I discovered the RIAA curve (10 years after using vinyls), I realized that the vinyl sound is totally artificial because you need to apply an strong equilization to create a vinyl (to managed Bass impact) and apply a counter-equilization to listen correctly the record (it's the primary function for phono-preamp). 

It's always funny to ask to an Audiophile who spend a lot of money on turntable and phono-preamp : Do you want use a equalizer to correct the sound of your system. Everybody, without any exception says : Of course not ! I am an audiophile !

IMHO (and it's just my opinion, please don't jump on me) a lot of people are confused about Vinyl and Sound. Vinyl don't sound better than digital. The both are limited in terms of dynamique, frequencies, etc... If you use a good phono-preamp or a good DAC your sound should be good in the both case. I know a lot of people who have bad sound with vinyl records because their equipments are not good enough.

I think people like analog sound not vinyl sound. For me the real challenge is here : how to have a real relax, detail and warm analog sound. 
Fully aware of vinyl and it's limitations.  some of the top phono amps take all the equalization curves into play and are adjustable.  I have a top preamp as well as a top DAC or at least very good.  I do love my digital, but Vinyl for some reason is more relaxed.  I do wish I had an equalizer for RECORDINGS, especially 70 and 80's rock.  Just a goose here or a goose there would really help greatly regardless of what the source is.  

I think you made a great post and brought out vinyl problems that most don't usually discuss.  
I'm sorry to say that vinyl is still better, although I also enjoy digital as well.