Best Tube SACD Players

What are the best tube SACD players?
Which tube SACD players offer the best value (price peformance)?

Any Absolute Truth mod by Modwright
Your preference in tonal quality is a primary factor when deciding which is "best" (no player is best for everyone). Modwright players are exceptional and have a somewhat romantic sound compared to APL and Exemplar modded players I've heard. I have not heard the latest Exemplar Denon 3910, but I did own the Exemplar Denon 2900. The APL is the most neutral and transparent of the three, IMO.

Now prepare for the barrage of opinions...