[Peter]

"Arny Krueger" wrote

IOW you are right. Paraphrasing what you wrote, you should think that the
specs of good SACD (and CD) players are way above anything anybody can
hear.
Therefore nobody should expect to hear any differences at all. However,
hope
springs eternal. Many have tried to disprove it, and everybody to date has
failed.

But yet there certainly seem to be audible differences between various CD
players, and even within the same CD players when for instance the
upsampling rate is user variable.

Furthermore I do believe that every CD player manufacturer ultimately
"tunes" the output of their equipment to how THEY feel it sounds best, and
surely this can lead to audible differences between various CD players.