The format discussion is always muddied by the mastering angle, as Pat
said.

Unless you are comparing exactly the same recording in the different
formats, comparisons are not valid. Some SACDs are not encoded from the
same master as their CD equivalents. In other words you can't assume
that, because an SACD sounds better than its CD equivalent, SACD is a
better format.

Whether or not the differences in mastering are intentional (conspiracy
theorists can jump in at this point) Sony and other hi-rez vendors are
rubbing their hands every time mastering differences are assumed to be
format differences.

In terms of published evidence I've not read a shred of evidence that
hi-rez is audibly better than red book as a format, and there is at
least one study I know of that suggests there is no audible difference.
That's why I believe hi-rez formats are all about DRM and I don't worry
about red book when I sit down to play some tunes.
Darren


-- 
darrenyeats

SB3 / Inguz -> Krell KAV-300i (pre bypass) -> PMC AB-1
Dell laptop -> JVC UX-C30 mini system
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