Try it and hear for yourself.
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Oh ya, sacd on that player is superb near sota in sound quality at an affordable price. I had most marantz players over the years starting with the 8260 then sa8001, sa15, sa11,sa8003, and now just got sa8004 which is an incredible piece. I can now play my sacds and stream my squeezebox through the internal marantz Dac to get that awesome marantz analog sound. I love marantz players. Imho, the best value going today
Here's my verdict: not a lot of difference. I am playing Diana Krall on CD two ways: from Marantz going into the PS Audio Dig Link iii DAC via optical and going into a Rega R integrated amp via RCA interconnects. I hear no difference. None. Do I have the best trained ears? No, but I can go pretty quickly between the two Rega line-ins and I hear nada difference. By the way, the PS Audio on test one was upsampling to 96. When I set it to 192, still no real difference. If there is one small noticeable difference, the PS Audio may sound a tad airier. So, here's my next test: go from Apple lossless via Wadia into PS Audio, comparing it to the Marantz directly into Rega via RCA.