I don't think anyone is questioning the audibility of recording, and the subsequent processing in hi res. The only question, from my perspective anyway, is whether or not the final distribution media cd vs sacd is audibly different.
I set out to discover this for myself when SACD and DVD-A came out. I bought 2-3 players of each format and got my hands on every title that was available in multiple formats. I then tested the following:
1. DVD-A/SACD players playing CD and comparing them to SACD/CD of the same.
2. Comparing the above but this time, routing the output of the CD through my Mark Levinson DAC as to optimize the performance of 16-bit/44.1.
3. Comparison of DVD-A players with their own DAC against SACD using its own DAC.
4. Comparison of DVD-A players feeding Mark Levinson with DVD-A content against SACD with its internal DAC.
The players I used at the time cost around $1,000 to $1,500 and included the Toshiba, Panasonic and Sony. I also tested the Marantz but did not like its sound.
Testing harness was my Stax headphone which has a pre-amp with two inputs. I would sync up the players on revealing tracks and then switch back and forth quickly. I did not attempt to level match with external boxes as I believed such boxes would invalidate some of the difference.
Here is what I found:
1. The Mark Levinson improved the fidelity of all sources playing CDs. The high frequency would be slightly smoother and I could hear more ambiance in notes decaying. And the decay was smoother going nicely into noise as opposed to stopping faster with the internal DAC.
2. The fidelity improved when I would turn of video and front panel displays in transports (with or without external DAC). Later I read reviews of these players that showed their DAC linearity improved by more than 2 bits with these tweaks!
3. CD against DVD-A and SACD would lose. It would suffer the reverse of what I mentioned in #1. Adding the Mark Levinson DAC would narrow the gap substantially but it would still lose to the stand-alone players using their internal DAC by a small factor.
4. The DVD-A sources would all lose to SACD. Addition of Mark Levinson sharply closed the gap but a tiny advantage remained in favor of SACD.
I later went to an AES conference where David Chesky to my amazement said the titles that I tested where SACD sounded better than DVD-A were actually authored in the native format of DVD-A! (PCM at 24-bit/96 Khz). This convinced me that some of the preference for SACD comes due to some manipulation of signal we don't yet fully understand.
This last week, I took out the old titles and tested them on our reference music system at work (Berkeley DAC driving Mark Levinson amp which powers Revel Salon 2). I was surprised to hear the same improvement in 24-bit/96 KHz tracks against their CD equiv. that I had heard some 10 years back. The sound is smoother, with better decay into noise. Here I thought I had gone deaf in my older age
. This was a sighted test though.
I think it is pretty easy for people to try the above. All it costs is buying the DVD-A/SACD version of a high fidelity title you like with nice transients into silence. For $20, you could form your own opinion
.