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

I owned an EMC-1UPSE, great player, very analog sounding with a deceptive amount of detail. Excellent player to get rid of a case of digititis, or bleeding of the ears as it is also known. I just bought an Ayre CD-7e and it is still breaking in but I am very impressed with it as well. You can get a new one for $3000 or used for less, but it competes with anything under $5000 for sure. A little more energetic than the EMC with a bit more pronounced top end, but very musical to be sure. Another one everyone raves about at this price is the Resolution Opus 21 but I have not heard it and cannot comment, but you may want to check it out as well.

I've owned for quite some time one of the finest CDP's I've had a chance to hear. While rather unknown to the audience in the States, and not enjoying the lofty desirability status of some of better-known products, Gamut CD1 is a spectacular machine, IMO

(1) Electrocompaniet is out of business; and

(2) There is no agreement that upsampling CD players necessarily sound better (the ARC CD3 Mk II at $5k, and the Zanden DAC at $15K, are two great players that intentionally avoid upsampling).

Nevertheless, Raquel, the poster asked about upsampling CD players.

Electrocompaniet is now part of WestControl, so it is has undergone a transformation and is not out of business.

Electrocompaniet/WestControl.

I have owned the EMC 1-UP SE in its stock form and in its Empirical Audio modified version. I have owned half a dozen other world-class CD/Universal players that are upsamplers and non-upsamplers. The best I've found thus far is the APL Denon 3910. It's interesting to note that Alex Peychev originally sold his APL Denon 3910 as a non-upsampling machine and now sells it as a 24 bit/ 88.2kHz upsampling machine because he believes it sounds better.

If you really want to experience upsampling vs. non-upsampling for around $2000, I'd suggest taking a look at the Stello DA220 DAC for $1195 NEW and an Empirical Audio modified Sony DVP-S7700 (approx. $850). For around $2000, you'll have a state-of-the-art upsampling (or non-upsampling) redbook playback system. What could be better than the ability to choose?

Gentlemen, you have all given me a good insight into the availability of players in the $2K-$3K range. It seems this thread drifted into the EC territory a bit. I have no issue with EC and would certainly consider it, except I don't know how convenient/inconvenient the top loading aspect with the clamp would be. Does this EC have a tube sound or more neutral sound?

Also, I am not particularly set on an upsampling CD player. I have flexiblity in that respect. Just looking to maximize my dollars. One of my concerns of a modded player is the performance and "re-saleability". Any comments and other recommendations? Thanks