Well, I was recently one of the folks to hear DSOTM on SACD vs. 30th anniv. virgin 180g LP at Nrchy's place. That LP is one of my favorites and gets spun regularly in my own system at at pretty much any analog audition I attend. I know Side 1 like the back of my hand.
My feelings were right on par with what Nrchy reported. I thought the SACD was a definite improvement over Redbook but didn't touch the latest LP pressing. I have also heard someone else's SACD rig using one of the Sony players, a Krell preamp, my own Conrad power amp, Soliloquy 6.3s and Purist Audio cable all around. My feelings were once again that SACD is a promising digital format but what I've heard so far, simply is not at the level of what good software on a halfway decent vinyl rig can do.
In terms of availability...yes it's hard to find a really good, non-warped new vinyl but it's much harder to find alot of the music I like on SACD (remember, I'm a young fellow and a bunch of remastered oldies and dry adult standard singers just aren't going to do it for me) whereas I can find a pretty healthy amount of my favorites, new or old, on vinyl. Also I am concerned with the reliablity of SACD players. It's a very new technology and I have heard some complaints in that arena.
SACD is too new, too questionable, too lacking in availability, and not sonically thrilling enough for me to want to sink serious cash into at this time.
My disclaimer: I have not heard the ultra-megabuck SACD players, and I have not heard SACD in my own system in my own room...so, as always, take this FWIW!