Please read Ric Shultz's response below to a similar question posed on AA. The question in that case related to universal players but the idea is the same:
http://www.AudioAsylum.com/forums/hirez/messages/144056.html
Also bear in mind that most sacd authoring involves stages of pcm at high sample rates, and mastering engineers do not feel that this degrades the sound they get. There is a great deal of confusion among consumers about what affects sound quality with sacd, in part because not enough has been published about the subject.
http://www.AudioAsylum.com/forums/hirez/messages/144056.html
Also bear in mind that most sacd authoring involves stages of pcm at high sample rates, and mastering engineers do not feel that this degrades the sound they get. There is a great deal of confusion among consumers about what affects sound quality with sacd, in part because not enough has been published about the subject.