Hi,
A few "FYI" comments first.
I do not "like" Digital.
I modify CD, SACD and DVD-A gear.
My personal "owned, paid for and allways in the system" Player is based around a heavily modded Pioneer DVD player that plays DAD.
I own several SACD's, a few CD's and tons of vinyl.
Now on to my comments.
Having heard in studios, at the mastering stage, as well as recording I find the DSD Format (which underpins SACD) slightly better, subjectively than standard CD but 96 or higher sample rate PCM drastically superior.
What that refers to is simply how close each methode comes to a "wire" and how "pleasant" the unavoidable deviations from "wire" are.
Past that come producers, recording engineers, replication plants etc.
The bottom line is that 99% of all CD's do not push the limits of CD as format, having heard a lot I find a really maxxed out CD Player significantly superior (subjectively) to any average SACD/DVD-A player.
In other words, a 3D Sonics modded CD Player (Shanling CD T-100 based) trashes a 3D Acoustics SACD Player (Shanling SCD T-200 based) while playing the CD Layer with the SACD Player playing the SACD layer.
But equally, a 3D Sonics SACD Player (Shanling SCD T-200 based) playing the SACD or even CD Layer will spank majorly a 3D Acoustics CD Player.
On DVD-A the software is so spares it is so far not worth, the stuff I have heard where so bad recordings that they where wasted on using even CD, they would be fine in 32KHz/12Bit, 44.1KHz/16Bit would already overkill.
So, the key issue is recording quality over format. A Reference Recordings HDCD outclasses the best Philips SACD's on classical, both players being equally maxxed out.
Ciao T