If you use the analog outputs of the MF SACD then sampling rates are not significant. Internally the MF will be upsampling to 192kHz prior to the D2A stage.
If you take the digital output of the MF SACD then it will be non-upsampled 44.1kHz, redbook CD, which the Sunfire could then upsample to 96kHz prior to D2A.
SACD will not produce a digital output.
My guess is that the MF DACs are better than the Sunfire, so you're probably best using the analog outputs of the MF.
I hope that makes sense.
If you take the digital output of the MF SACD then it will be non-upsampled 44.1kHz, redbook CD, which the Sunfire could then upsample to 96kHz prior to D2A.
SACD will not produce a digital output.
My guess is that the MF DACs are better than the Sunfire, so you're probably best using the analog outputs of the MF.
I hope that makes sense.