from Wikipedia the encyclopedia anyone can write.....YMMV
Hey Tom, these guys have a worse batting average than you do(sorry man)
Audible differences compared to PCM/CD
In the audiophile community, the sound from the SACD format is thought to be significantly better compared to older format Red Book CD recordings. However, In September 2007, the Audio Engineering Society published the results of a year-long trial in which a range of subjects including professional recording engineers were asked to discern the difference between SACD and compact disc audio (44.1 kHz/16 bit) under double blind test conditions. Out of 554 trials, there were 276 correct answers, a 49.8% success rate corresponding almost exactly to the 50% that would have been expected by chance guessing alone. The authors suggested that different mixes for the two formats might be causing perceived differences, and commented:
Now, it is very difficult to use negative results to prove the inaudibility of any given phenomenon or process. There is always the remote possibility that a different system or more finely attuned pair of ears would reveal a difference. But we have gathered enough data, using sufficiently varied and capable systems and listeners, to state that the burden of proof has now shifted. Further claims that careful 16/44.1 encoding audibly degrades high resolution signals must be supported by properly controlled double-blind tests.
This conclusion is contentious among a large segment of audio engineers who work with high resolution material and many within the audiophile community. Some have questioned the basic methodology and the equipment used in the AES study.
Double-blind listening tests in 2004 between DSD and 24-bit, 176.4 kHz PCM recordings reported that among test subjects no significant differences could be heard. DSD advocates and equipment manufacturers continue to assert an improvement in sound quality above PCM 24-bit 176.4 kHz. Despite both formats' extended frequency responses, it has been shown people cannot distinguish audio with information above 21 kHz from audio without such high-frequency content.
Its going to be used equipment when I sell it, so it may as well be used equipment when I buy it.