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).