My ears tell me that my CDs sound a lot better played in an SACD player and that SACDs don't necessarily sound better at all. Is this due to the fact that most SACD players are more robustly built with better power supplies and regulation?
It's only 16 bits going in and despite all the oversampling going on it's still 16 bits coming out and it sounds great. Same goes for the best "computer" audio I've heard: it was an MSB player that I thought was some high rez PC job and it was just playing CDs. It was the most analogue sounding device I've heard that wasn't a TT.
I've also heard demos at shows where I was told what to listen for and lo and behold, it was there: that leading edge, that trailing off, etc. but I'm not sure that it wasn't at the expense of something else since it was a short demo. These small samples of demos I've heard all had that same, sharp, almost glasslike quality to them that was not quite natural and may have not pleased over the long haul. Was I getting something at the expense of something else?
There are still DACs presently being made that are 16 bit and some audiophiles just love them. Maybe it's all in the implementation and we're chasing just another dragons tail.
The article goes on to state that the best they could achieve on a A/BX test was less than 50% on identifying 16 bit playback from higher rez. That boils down to just chance.
I just don't believe it's all settled matter.
Who really knows?
All the best,
Nonoise