"SACD croud"...I really didn't want to get another SACD vs DVD-A contest going. If you think SACD sounds better that's your opinion. In my opinion the differences are mainly due to how the particular discs were made, and your discs may very well favor SACD. Mine have favored DVD-A, but there are enough good SACD in my collection to indicate that this is a disc-by-disc thing.
My point is that if SACD sounds better, it can't be because 24-bit 96KHz PCM code is deficient, because many SACD have been through that format on their way to your player.
My point is that if SACD sounds better, it can't be because 24-bit 96KHz PCM code is deficient, because many SACD have been through that format on their way to your player.