The problem with this whole SACD/DVD-A/CD issue is, that we CAN't do any meaningful objective ABX test at our home "conditions". There are too many variables that could alter the outcome of such a test.
Let's say you have got two discs, one DVD-A the other SACD, with the same content, with the 'SAME' mastering, both originally recorded in analog and then transfered to the respective audio format with SOTA converters. Now you want to do an ABX test, but with which equipment? The processing of the digital signal and it's conversion into analog is so different in both cases that if the outcome of the test would be positive, then we can conclude nothing about the format, just about the used electronics.
A consumer can never approach the ideal state. With their use of some universal player and DVDA and SACD discs of the same material he or she can get some results, but it won't tell anything about the formats.
I won't discuss here which one of these formats is theoretically superior. Many heated words have already been spoken. As everybody knows, practice is very different from theory. A theoretically better method can yield poorer results in real-world use.
However one practical test could be conduced. Let's gather as many as possible DVD-A and SACD players of different price ranges and let's conduce an ABX test with identical source discs. This comparison could tell something about real possibilities of both formats in everyday employment.
The above test falsely entitled "practical" is quite difficult for normal consumer to achieve. So we are quite left in the dark...
Now to the even more sensitive issue - is there any ABXable difference between:
1) good-old 16/44.1 PCM and let's say 24/96 or even 24/192?
2) 16/44.1 PCM layer and DSD layer of the hybrid SACD disc?
I won't cover the first point, since I don't have much experience with such comparison and some tests have been already made (with negative results outweighting

).
The second point is practically feasible as a single or double-blind test. The necessary preconditions are:
- SACD player with DSD and PCM stages as much as similar (utilising the same DACs) with no conversion of the DSD bitstream to the PCM (bass management, etc.)
- Hybrid SACD disc derived from an original analog or DSD recording (analog prefered, to keep off any bias), with no usage of aditional effects in the PCM domain, overdubing, etc. with exactly the same material used for the PCM layer (this is absolute necessity - DSOTM and other discs with altered PCM layer is a joke for this test) and with the same loudness (very important). Classical recordings captured with few mikes and with few alterations on the engineer side are great candidates.
- Quick switching of the DSD/PCM layer in the SACD player. With the old players the layer switching could take for ages, but with the recent ones it's usually below 5 sec.
I've managed many single-blind listening tests consistent with the above scenario in my headphone setup (Modified Sony SCD-XA3000ES player, Dynahi headphone amplifier, HD650 headphones) with a help of a family member who switched randomly the layers.
Because of the TOS of this forum I cannot post any results of these tests, since there is no way how can I prove my claims in this virtual space (silly isn't it? - alternatively you can come by and see (listen) for yourself

). I'll do a little infringement and only say that the tests were in the case of original analog or DSD recordings mostly positive, in the case of PCM sourced discs I often failed.