What's Absolute Best Upsampling CD Player $2K-$3K?

I see Electrocompaniet sell, second hand, sell in your price range.
Look for the EMC 1-UP.

Jeffjarvis: Yes I've seen them. I don't know anything about them. Are you familiar with them? I think they use a spider clamp to place on top of the CD.

The EMC-1 is a wonderful sounding unit. I heard this on many occasions at a local dealer and was mightily impressed. I ultimately got the ECD-1 DAC and used this until I crossed paths with a Manley Ref DAC. For the value, the Electrocompaniet products on the used market are tough to beat.
John

I agree with the EMC 1-UP SE suggestion. I also owned the Spider Clamp and found it's value questionable over the stock clamp. Proof of this is found circumstantially in the fact that no other manufacturer of a top loading, puck/clamp based transport is offering a "spider" type clamp. In my opinion, the Spider Clamp was an attempt by Electrocompaniet to stretch the profits of the EMC 1-UP SE CD player.

Nevertheless, the stock EMC 1-up SE is a terrific value.