Interesting, I guess there is something to this after all. And if you ask me, "professional reviewer" don't mean squat. Most of those guys are bozos just like the rest of us, or worse. :-)
SACD, MSB/Upsampling, LPs Compared
Using a S9000ES, Audiophile Audition reviewed 10 SACDs and compared them to the identical CDs (using the S9000ES and MSB DAC with upsampling) and at times to LPs. SACD was the clear winner, even though the LPs were close. The article even noted that the CD layer on hybred discs sounded better than the CD.
http://www.audaud.com/audaud/FEB01/setFEB01.html
http://www.audaud.com/audaud/FEB01/setFEB01.html