For both SACD and DVD-A (and CD) the limiting factor for sonic quality is probably the analog output circuitry, which, in a universal player, is shared for all media. The Denon 2900 as modified by Underwood HIFI (and perhaps by others) addresses the issue of this circuitry, and replaces it with what is pretty much as good as it gets. Such a player would give a fair comparison of the two media.
I have an unmodified (so far) Denon 2900. Using it, I have several DVD-A that will make your jaw drop, but no such SACD. I really think it is mostly in the mastering of the disc itself, and in Europe there are "audiophile labels" who are making good use of DVD-A. I don't see similar work in the SACD field.
I have an unmodified (so far) Denon 2900. Using it, I have several DVD-A that will make your jaw drop, but no such SACD. I really think it is mostly in the mastering of the disc itself, and in Europe there are "audiophile labels" who are making good use of DVD-A. I don't see similar work in the SACD field.