Kapa started an OP and asked for comments about this article. http://xiph.org/~xiphmont/demo/neil-young.html
The author says "[t]he BAS test I linked earlier mentions as an aside that the SACD version of a recording can sound substantially better than the CD release. **It's not because of increased sample rate or depth but because the SACD used a higher-quality master.** When bounced to a CD-R, the SACD version still sounds as good as the original SACD and better than the CD release **because the original audio used to make the SACD was better. Good production and mastering obviously contribute to the final quality of the music.**" (**Emphasis added**)
What else is there to say?????
The author says "[t]he BAS test I linked earlier mentions as an aside that the SACD version of a recording can sound substantially better than the CD release. **It's not because of increased sample rate or depth but because the SACD used a higher-quality master.** When bounced to a CD-R, the SACD version still sounds as good as the original SACD and better than the CD release **because the original audio used to make the SACD was better. Good production and mastering obviously contribute to the final quality of the music.**" (**Emphasis added**)
What else is there to say?????