For me, it's all about the mastering.

My belief is that a Redbook 44.1KHz CD can sound wonderful if correctly mastered.

I have some two-channel SACDs that are something of an improvement over the CDs, but most of the "wow" discs are multi-channel remixes. Not because I feel the need to be "in the middle of the stage" with music surrounding me, but because the use of other channels helps to give various instruments some "space" to be appreciated individually and independently.

YMMV!

::::::: No disrespect to Axiom, but my favorite woofer is my yellow lab :::::::