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
Has anyone around here been able to listen to the new Resolution Audio Cantata 3.0, which is an upgrade from the 2.0? I am asking because I am on fence of doing the upgrade or going in a different direction. My goal would be to find something like the original Da Vinci DAC from LH, which is the best DAC I have heard to date, but for a sane price.
Thanks in advance for the input.
Matt, will you be auditioning the new Playback Designs MPD-8? I'm not sure how many of the statement level DACs you've enjoyed employ FPGA. Might be informative for thread followers if you spend some time with it.
Also, and a bit off-topic, which A/C cables and conditioner/distribution do you use?
Thanks, Josh
FPGA "controlled" fully discrete DAC is where its at. Make all things as good as possible from a simplistic and overkill engineering standpoint, and you only have a couple DAC's to choose from IMO. But you better be ready to get your wallets out.
Working for a while on getting some in to audition. It’s hard getting the real high end stuff into my room without just buying it. And because my evaluations (not really reviews) are brutally honest, compare one to another, and pick a “winner” many companies aren’t willing to send me stuff to audition. 

Im trying. I am.