You'll need two of the Commander series units, either the DC Commander or the Cruise Commander. You can add the RailSounds Commander to either one of them or both. My preference is the Cruise Commander for the obvious benefit of the cruise control.
You'll end up with two independent locomotives that will run singly or in an MU configuration if desired.
Personally, I like the sound in both units, it really has a very neat effect with both units with engine sounds.