...Haven't heard SACD but have heard CD upsampled to 192 kHz and, let me tell you, it was THE most natural, believable, wholistic, just plain wonderful thing I've heard to date. System: dcs converter (Elgar?), dcs upsampler, Thiel 7.? (flagship) speakers, Goldmund monoblock amps. Put PS audio Power Plants in front of it and I might not come back...
