To repeat, Pioneer does not make an SACD capable Bluray player, so I doubt the OEM use by Theta.
Frankly, I'm not sure why SACD is even going to be included in this player. Purchasers are going to be high end audiophiles who, if they already own SACD's, will already own a high end SACD player. No need for the redundancy. If they do not already own SACD's, they will far more likely purchase Bluray discs instead.
Theta has always been an audiophile company. Leave the complicated bluray video to -Denon, Marantz,or Oppo- and take the analog mutichannel audio to the next level.