Thanks Tom for the reference. Isn't it fun to pass on something you read and have guys shoot at you as if it's your fault. Doubt-it and Drubin, what's your problems, A guy posts a piece of information and you two, Good greaf.
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