If it sounds great, then that's all that matters really, right? I Mean, SACD is not 24/48, it's sampled differently, at 2.82mhz (60 times the 48k rate) but it's not apples/apples. Also, a well-recorded redbook at 44.1 may sound better than an average SACD. If your question is: does SACD sample at a higher rate than 48k then yes it does. And DVD-A samples at anywhere from 48k to 192k. So the "potential" for sonic improvement is greater than 48k, but it's all about implementation.