When I owned my 360s, which I loved, I called Madrigal and asked if they would be supporting SACD with the 360s. They told me that they would support the Reference digital but probably not the 360s. The justification was thet it would be too expensive to upgrade. It is possible that things have changed since then, but regardless, I think the dCS is superior sonically. I have compared them and the dCS gear was the best I have tried in my system. I originally bought the newest Dodson and after speaking with a number of friends that had the 30.6 and 31.5, I sent the Dodson back. The reason was they had all replaced the ML Reference digital with the dCS gear and were all unanimously happier.
If you are impressed with the difference between 16/44 and 24/96, wait until you hear the difference between 24/96 and 24/192. It is beautiful.