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
Alomrd- will do. I don’t review anything digital until it has at least 750 hours on it. 1000 is better. Digital takes a long time to burn in. 
Thanks for the suggestion. 



Matt you just promoted what you were reviewing at the time which was all DS ESS stuff back then, you couldn’t get any of the new discrete R2R stuff, so it was bagged every time I bought it up as being the best conversion process for RedBook!!! The tile of this thread!!

END OF STORY!!
 George may quite possibly have vindicated his point of view ?
Quote from Larry Ho - Founder and President Light Harmonic 

"Da Vinci will support DSD64 and DSD128. 
We actually put TWO DAC's core into one chassis. Use best R2R structure for PCM RedBook And delta-sigma for DSD conversion."
Not that I wan to engage George. I really don’t because he is SO one sided. 
BUT. I just replaced my Davinci2 with a Pilium Elektra DAC that uses Delta Sigma chips, eight of them to be specific. And to my ears it bettered the mighty Davinci2, which is one of the best dacs ever built. 
My point being that R2R dac chips are awesome. And can make amazing  dacs. But it is not the ONLY way to get to  statement level digital conversion. Whereas George opines that R2R is the ONLY way to get to the top.