Lots of variables. Publishing formats, recording formats, mastering process, hardware, signal path. You can safely forget about a definitive conclusion about what format is inherently superior based on this shootout.
FWIW, I played the SACD and LPCM on my Sony ud9004 (when I still owned this), and found them nearly indistinguishable (with may be a slight edge for the SACD).
Any difference in SQ based on format is dwarfed by the difference in playing it in MCH versus 2 channel. The MCH playback on a good system puts the 2 channel to shame.
FWIW, I played the SACD and LPCM on my Sony ud9004 (when I still owned this), and found them nearly indistinguishable (with may be a slight edge for the SACD).
Any difference in SQ based on format is dwarfed by the difference in playing it in MCH versus 2 channel. The MCH playback on a good system puts the 2 channel to shame.