I really was not sure from the theorectical point of view so I queried.
Core Technical Differences
| Feature | SACD (DSD64) | 24-bit / 192 kHz PCM |
|---|---|---|
| Encoding Method | 1-bit Sigma-Delta Modulation | Linear PCM (24-bit resolution) |
| Sample Rate | 2.8224 MHz (64× CD) | 192 kHz |
| Bit Depth | 1 bit | 24 bits |
| Theoretical Dynamic Range | ~120 dB (effective) due to noise shaping | 144 dB (full theoretical) |
| Frequency Range | Up to ~50 kHz before noise dominates | ~96 kHz (Nyquist) |
| Noise Floor | Rising ultrasonic noise above 20 kHz | Flat, low ultrasonic noise |
| Post-Processing | Difficult — DSD must convert to PCM to edit | Easily editable |
| Playback Purity | Often less manipulated | Often processed during mastering |
So it sounds like the more continuousness of the SACD is theoretically more pleasing. But of course, it will depend on your components and systems.
Great question.

