"I am not sure I'd say that either DSD or PCM versions per se "sound better". If I were to make a "generalization", in my setup it seems that the SACDs sound a little less "digital". But I must say that some CDs I have (to me) sound better than the SACD versions, when I have both."
Add this to the fact that it also depends on when the CD was mastered and produced. I have early 80's CDs that sound much better (when ripped to FLAC) than re-masters issued within the last few years. I think that is because early 80's CDs used late 70's master tapes which are now almost 40 years old and have degraded. When these are hauled out of the vaults for a remaster or re-issue, no amount of modern day digital magic can recover the loss of the aged medium.
Add this to the fact that it also depends on when the CD was mastered and produced. I have early 80's CDs that sound much better (when ripped to FLAC) than re-masters issued within the last few years. I think that is because early 80's CDs used late 70's master tapes which are now almost 40 years old and have degraded. When these are hauled out of the vaults for a remaster or re-issue, no amount of modern day digital magic can recover the loss of the aged medium.