Agree with all of vcoheda's points. I believe the superior SQ on some SACDs vs their redbook versions (not the redbook layer on the SACD, but the actual CD release) is due to care in mastering, not the DSD format. You can compare Janis Joplin Big Brother & The Holding Company ... SACD is not a hybrid, no redbook layer, but compare to the Japanese pressing of the CD ... both wonderful, yet there is a difference, and yes I did it blind.
Kerry reached the same conclusion as Dave on the Krall recording -- comparing SACD to actual CD release.
Sadly, I have to agree that the BA with R10s and some Grados makes the best dynamic rig I have ever heard. Beats my custom fully balanced Beta 22 with top-of-the-line parts ... not by much, but it's audible. Must be the 300B's ... solid state can't hold up. The gap is not as large as BH vs KGSS -- again tubes vs SS -- but it's real. On the other hand, it might just be the headphones. I don't have R10s!
R10 with Balancing Act. O2s with Blue Hawaii Kerry Edition. Orpheus. Lots of great CDs aned SACDs spun by Meridian and Wadia. A day of multiple eargasms, for sure.