From limited experimentation, I prefer redbook cd's played through my AN DAC to SACD played directly from my Oppo UDP 203. I wanted the option to play most formats and thus went for a universal player like the Oppo, but as said the quality of the DAC surpasses any (potential) gains made in the format - IMHO
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Retief
Analogue: Origin Live Resolution mk2,OL Encounter mk3c,MM III and isolator.Digital:CA 840C.Amplification:Croft RIAA R, Icon Audio LA4mkii,Icon Audio MB845 signature version.Speakers: Kef Reference 203/2 Cables: Mark Grant G2000HD. Speaker cable Van Damme Hi-Fi UP-LCOFC.Headphone: Grado PS1000,HD650,HD600,Icon Audio HP8 RCM DIY Moth