Buy a used RailKing Engine off eBay, and extract the PS board and electronics, including the speaker. Take the couplers and smoke unit if you need them. You may be able to find a RK engine with the sound files you want. If not, load in the correct sound files. You can typically buy engines for $200.00 to $300.00. Then sell the engine minus the electronics for $100 to $150.00. (There is a ready market for those, because many install ERR into their locomotives.) That means the Upgrade board effectively costs you about $100.00 to $150.00. Which is less expensive than the PS Upgrade Board from MTH.
I have done this with six of my locomotives