If HDMI is used then there is really nothing much to say about the source.
If HDMI is used for SACD play back, then the source is not doing anything. It would be the DSD processing on the receiver/processor that is doing the job.
I have used both the analog and HDMI outputs of OPPO 980H for SACD using Yamaha RX-V663 and didnt really notice any difference. I also tried the Denon 2808 for SACD playback via HDMI and it was worse than the yamaha 663. So I dont have the Denon 2808 anymore.
When it comes to SACD most people talk about the surround mix. Obviously the surround mix is not the same as the original 2ch mix. I am not a big fan of music coming from all directions. As we all know, a stage performance does not come from behind or sides. It is mainly at the front but with depth and separation to distinguish the instruments. That is the kind of sound stage I like to hear with 2ch music.
So I am only interested in the original 2ch mix. I didnt want to spend on analog gear like turn table etc. so to me SACD was the closest to the LP version that I could afford. But to be honest I dont hear a world of difference between SACD and RB CD versions. I have Dark Side of the Moon and Brothers in Arms and I cant hardly hear a difference between the SACD and RB CD versions. Yes I did set the 980H for 2ch audio for SACD and I did confirm this on the on screen display. I also dont have cheap gear. I have the Magnepan MG12 speakers, Rotel RB-1080 amp. For SACD playback I use the Yamaha 663 as the pre-pro and for regular CD I use the Anthem AVM20.
If you want to invest on a Blu-Ray player and also want to play SACD, then go with the BDP-83 but if you just want SACD play back then get the 980.
I mostly listen to soft rock and in this genre there arent many SACD's that I like to buy. So I no longer bother to buy SACD's.
As we all know just because it is SACD it is not going to be great. Dark Side of the Moon is a very old recording and I doubt if they did a great job with the original.
Brothers in Arms was originally recorded at 44Hz (first digital recording). It makes no sense to make a SACD out of 44Hz recording. No matter how good the equipment is now, it cant sound any better than 44Hz recording because you cant just create something from nothing.
Anyway... just venting out