For a given source of music (I'm referring to analog master tapes), if one creates a CD version, and a hi-res version, the hi-res version will always sound closer to the analog master tape source.
Every hi-res disc I own that has a CD version, the hi-res sounds a LOT better. It's not even close.
It is very irritating that Sony, et al, did not market the SACD format better, and re-release their catalog in dual layer CD/SACD format.
Luckily, I'm of an age where the majority of my preferred music is available on SACD (Europe is still producing some quality SACD in Jazz and classical).
The physics involved cant be rationally argued otherwise. aa