I think this website should end any debate as to which format is better:D At first they make it look like SACD had a possible lead bowling ball in its recording process, but ends up coming out on top! I see the difference in dynamic range between a PCM cd and a SACD of the same album. The FR of the SACD is much more flat or "better" than the PCM version, but we always need to factor in the mastering process that was used for the individual format that effects sound quality as well as the quality of our individual gear. Getting back to the difference between SACDs and PCM I played both through the analogue RCAs for an apples to apples comparison. Let it be known I could have used the fiber optic cable for PCM sound which would have destroyed the even level comparison. Anyway, because of the greater dynamic range of the SACD the sounds were more defined than the standard issue PCM cd. When a recording lacks dynamic range distortion is highly noticeable at the same volume levels as the Hi-REZ format. So the SACD sounds superb at higher listening levels. This website clears up a lot of the differences between SACD and DVD audio. IMO it is a good read so please enjoy it!Here is the link to the website: http://www.digit-life.com/articles2/sacd-dvd-a/

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