EMC-1 vs. Levinson 360s/Sony SCD-1

I've narrowed my digital Redbook front end down to two choices, both of which will cost me under $4K used. (The "under $4K used" is the important criteria here for me)

The current front-runner for me is a used/demo EMC-1 with the new 24/192 upgrade board at a cost of under $3,500 -- there's seems to be very wide concensus that this is one of the better Redbook players under $10K.

Choice #2 is my current Sony SCD-1 coupled with a Levinson 360s (which is also under $4K used, if you can find one).

I listen to a very wide range of music and have both tubes (Aranov) and SS (Classe 301)amps with a Placette Active Line Stage. Whereas, I realize that few of us have a chance to hear the new upgraded EMC-1, comparisons to the older model are also fine. And if you've listened to another DAC in the $4K used range with the Sony SCD-1 and you liked what you've heard, then please comment.

I've ruled out the following: (probably the best -- DCS - but too expensive, even used). MSB Platinum (sounded a little dark to me, as if it was taking something away when trying to get rid of the digital edge. Mephisto II (dealer who sells both says the the new EMC-1 is equal/better and a whole lot cheaper).

I think many of us are sitting on the fence a little with respect to choosing between a good one box player (EMC-1, Audio Aero, Mephisto II, Meridian, etc.) and the better transport/DAC combos (Levinson. DCS, Wadia, etc.)-- which to me, seem a bit pricey considering the quality of the very best one box players.

Pls1, who has done a lot of comparisons in high end digital, posted in another thread that he thought the differnces were very subtle between some of this high end stuff, sometimes just 5% or so -- has anyone else done extensive listening/comparisons? --Lorne