SACD works great for me. My receiver doesn't decode DSD, so I output PCM from the Sony. I don't have any other SACD player to compare it to, but it's tons better than standard CD or audio files. CD playback is not as good as playing lossless audio file, but you have to listen very carefully to hear the difference. Based on this, I'm sure there's room for improvement in SACD as well, but for the money, hard to complain. The track names show up in the menu too, which is nice.
Goldenear Triton 2, SCXL, SS3