Place dried chiles in a medium bowl and pour hot water over the chiles. Cover the bowl and soak chiles for 30-45 minutes.
Drain the chiles discarding the bitter soaking water. Remove the stems and seeds. Place the chiles and fresh water in a food processor or blender. Purée the chiles, adding more water as needed, until a smooth paste. Remove any large pieces of chile skin. Set the chile paste aside.
Preheat a large Dutch oven over MEDIUM-HIGH heat until hot. Add oil and Sirloin and brown 8-10 minutes. Work in batches if necessary to avoid overcrowding the pot. Remove beef; set aside.
Add the onion to the Dutch oven and cook, stirring occasionally until tender, approximately 4-7 minutes. Add garlic and cook for an additional 1 minute.
Add cumin, Mexican oregano, paprika, salt, and pepper. Cook the spices until fragrant. Return beef to the pot and pour in the chili paste and stir to coat the beef mixture. Add the beer and beef broth and bring to a boil. Reduce the heat to LOW, cover, and simmer chili for about 2 hours until Sirloin is tender.
Add masa harina to the chili and cook an additional 30 minutes until the chili has thickened.
Add desired toppings and serve.
