I was given this information via a read me file, just thought I'd share it:
Digital Facts and realities:
Most music is in the 50 Hz to 15 KHz range. The Human ear does not hear from the 20 Hz to the 20 KHz range. Almost all speakers, ear buds and headphones will not produce anything outside the 20 Hz to 20 KHz range. The best tape machines will not play anything above the 60 KHz range. So unless something is recorded digitally today 60 KHz is the maximum that can be played back from a Master tape.
The sampling rate must be double the highest frequency rate. Since all of the above holds true with respect to equipment the industry settled on the 44100 for Redbook Cd’s. They will reproduce a 1Hz to 22.5 KHz range. Beyond most equipment’s capability and the human ears capability.
The way a digital to analog converter (DAC) works it creates a smooth sine wave no matter what the sampling rate is. Therefor certainly anything above the 48 KHz range is a complete waste of space. The extra room above 40 KHz is used to dither noise. Hence the 44.1 and 48 KHz used on CD and Video. So much for the SACD in the sampling rate respect. A waste of space.
The Bit rate comparison of 16 bit to 24 bit might be the only saving grace for the SACD. However it has its questionable aspects on a technical level as well. The main function of the bit rate is signal to noise ratio. Keep in mind that we go deaf at the 140 decibel level. 16 bit is capable of 100 DB and 24 bit is capable of 150+ DB. Again most equipment is not capable of over 127 DB level. A well Mastered 16 bit is actually capable of the 120 DB level and is called 20 Bit. Some of the 24 bit is actually 22 bit and the last 2 bits are zeroed out. So the difference between a 16 bit and 24 bit is just about a moot point.
Mastering is the most important aspect when it comes to sound quality. A well mastered CD is absolutely better than a poorly mastered SACD. And vice a versa. First and foremost in deciding what is the best sounding choice should always be the mastering. Keeping in mind that larger is not better. With all of the above being true in most cases it is certainly a waste. Another consideration is age of the Master tapes with a lot of music. A good master done 20 years ago is potentially superior to a re-master today due to tape degradation.
Sony is a company with one goal in mind. To make money by keeping sales high. They invented the SACD. With that in mind and all of the above facts as well as numerous testing that has been done showing that 99% cannot hear a difference at all in the SACD compared to a CD the conclusion must be that it is about sales. As far as Sony is concerned. Also if you own an SACD and do not have an SACD player you are actually getting the CD layer when listening to the actual SACD.
I would think that the perfect media would be 48000-24. Not much larger than a CD and capturing any benefit a 24 bit might have. Which of course is questionable. Certainly not noticeable until you crank it up over the 100 DB range which almost none ever do. Again bigger is not better. The first link is from the makers of FLAC…
https://xiph.org/~xiphmont/demo/neil-young.html
http://www.head-fi.org/t/356139/sacd...simply-placebo
http://users.ece.utexas.edu/~bevans/...ital_Audio.pdf