I'm not sure what I think of that whole downgrading to show the difference (or lack thereof) between SACD/DVD-A versus CD. It seems like it shows that that particular conversion process works without degrading the sound, but it doesn't really show that material mastered for the different formats sounds the same. I'm not claiming there are differences to be heard so much as I'm arguing that they should have stronger footing for their case, which means SACD/DVD-A versus CD directly, not a simulation of one of the formats that's theoretically equivalent.