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

(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).

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

Tvad, a small correction...Alex primarily uses the "upsampling" board to convert 16bit to 24bit words before going to the digital filter. At first he synchronously oversampled to 88.2kHz, but now has decided it sounds best at 44.1kHz...just using it to expand the word to 24 bit. I think there are only two of Alex's units that oversample to 88.2, the rest (most recent) stay at 44.1.

How is your player sounding? Mine has about 500 hrs on it now and sounds incredible. I originally was seriously thinking about taking Alex up on returning it because it was merely "decent" for the first 150 hrs...I'm glad I stuck with it. I must say that it has forced me to rethink some things because I've always been a skeptic when it comes to "dramatic changes" upon burnin. I've always noticed small changes with burnin, but nothing comparable to what I found to be true with the APL. The engineer in me hates when this happens!! LOL