While on the subject. I was playing Patricia Barber's "Mythology" in 44/16 yesterday and then switched to the SACD version of "Verse" (selling for $150 on eBay). The former completely trounced SQ of the SACD. No indictment of DSD per se of course, but just proof that in 99% of the cases the DSD / PCM debate is completely moot because of all the other variables that factor into final SQ (incl. prior conversions, mastering, playback HW).
On the subject of 2L recordings - I found the difference between their MCH SACD (DSD 5.1) and MCH BR (196/24 5.1), both played on my Marantz 9004 analog out negligible (same track). Then spinning the SACD in a modded Oppo digital out (converted to PCM), trounced the Marantz - showing again that hardware / signal path differences far outweigh format differences.
On the subject of 2L recordings - I found the difference between their MCH SACD (DSD 5.1) and MCH BR (196/24 5.1), both played on my Marantz 9004 analog out negligible (same track). Then spinning the SACD in a modded Oppo digital out (converted to PCM), trounced the Marantz - showing again that hardware / signal path differences far outweigh format differences.