Best Upsampling DAC??? Need Your Advice Please

I had been pondering moving to a reasonably high end cd player for use as a source in my dedicated headphone system. However, I'm also wondering if simply purchasing a good upsampling DAC might be a better option. Especially with more and more "universal" players arriving and the fact that I have interest in SACD and DVD-Audio too.Down the road, I might want to go in that direction, and could always sell the DAC at that point.
I have a very well built Sony XA20ES to use as a transport, and its controls and layout are perfect for my needs. Its transport mechanism came directly from the XA7ES, which was considered a world class player a few years ago. Adding a good new or used upsampling DAC might be a better option and more significantly affordable while still likely producing outstanding music reproduction.I would also likely add a Monarchy Audio 24/96 Digital Interface Processor for use with it.
The question then becomes which one. Those I have been looking into, thus far, are:
Bel Canto DAC2
Musical Fidelity A324
MSB Gold Link III
Electrocompaniet ECD-1

Are there others that I should be considering? My price limit is about $1500.00, new or used.
i think the lack of response is telling...upsampling doesn't cure anything..your sony is a pretty musical cd player. you could upgrade of course, but a better player wouldn't necesarily have to have upsampling abilities.
You should consider the Perpetual Technologies P3-A, which will kick the snot out of all of these with the right mods. The player is around $600 and the mods are around $550.