For non-sound installation, I would say the Digitrax DH123AT, which comes with all the mounts, clips, and wiring to make your Athearn engine DCC.
For sound installs, it depends on what you want. If you want a sound decoder that has mostly appropriate sounds, decent motor control, and is inexpensive, Digitrax makes a sound decoder that says it has the GP38 sounds. It would be close enough, as it is a non-turbo EMD, though the sound files aren't that great. They can be had for about $50 or thereabouts these days, mainly because of the not-so-good sound files.
The next step up would be a modern, premium decoder, and they all run around $100, plus speaker. That's when you get into the "which is better" arguments. I like Tsunamis, but the new Loksound decoders have very good sound files, and better motor control than the Tsunami, at least out of the bag.