I own the AL 24MXL (actually an upgraded 2400) which I have owned for almost 3 years. I am not familiar with the Wavelength unit. I can tell you that the Audio Logic is absolutely world class.
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The WA Cosine DAC is great. I have it in a headphone system and it is very smooth and natural sounding. I can't tell I'm listening to headphones except for the obvious compression on my head. It may not be as dynamic as the AN DACs, but I have not compared them side by side. I'd say the WA DAC would beat your EMC-1.