I think Samuel and Sonicbeauty have pretty much nailed the answer with the reference SACD 5.1 surround system, and headphones answers.
well; i'm a big SACD fan (i own about 1000 of them), a couple of years ago i did convert my 2-channel room to multi-channel (including a pair of f113 Fathoms) using SACD multi-channel as the source. one motivation was DSOTM 5.1. short answer; i ended up preferring my UHQR Lp of DSOTM to the 5.1. in fact; i also preferred the Allan Parson's Quad mix on DTS redbook to the Guthrie's 5.1 SACD mix. the SACD has more refinement but the Allan Parson's Quad mix has things in better balance.
a year later after getting into RTR and adding more tt's i removed multi-channel from my room.
then i heard the 15ips 1/4" master tape dub of DSOTM on the Studer.
game, set, match!
maybe someone someplace has a 1" 4-channel master tape of Parson's quad mix; that would likely be the ultimate 'holy grail' DSOTM if one had the proper RTR deck and quad system to play it on.
i have no comment on headphones.