there is a listing here for a Cayin cdp that says it does SACD and has tubes in the path:
http://www.audiogon.com/cgi-bin/cls.pl?dgtlplay&1307548019&/Cayin-SCD-50T-sacd/cd-tube-pla
Can't vouch for the seller or the brand but the reported list price is about where you want to be so this manufacturer may offer something that you might be interested in...