Hi ejr, are you making this sacd/dsd v pcm/cd comparison judgment using the same dac?
Cheers George
"When a PCM (cd) file is played on a DSD (sacd) or Bit Stream converter, the DAC chip has to convert the PCM to DSD in real time. This is one of the major reasons people claim DSD (sacd) sounds better than PCM (cd), when in fact, it is just that the chip in most modern single-bit DACs do a poor job of decoding PCM (cd)."