Mhmm 
The equalization and track gain levels on those are totally different.
I haven't heard the SACD but I can tell you the blu-ray 24/96 stereo Wish You Were Here has tape dropouts that don't exist on any other digital version I have, including the new 2011 CD. Go figure. Not sure why the WYWH immersion contains two totally different stereo tape transfers, when the DSOTM immersion does not. The CD and Bluray versions match up completely (minus resolution)







