As far as I can tell a REALLY well recorded, mixed, and engineered CD will sound just about the same as a 2 channel SACD. The problem is that most CD's aren't REALLY well recorded, mixed and engineered. I've yet to hear a bad sounding SACD. (Of course I haven't heard all that many yet)

Then of course you've got the 5.1 sound with most SACD's that you can't get with a standard CD. Well mixed, it's quite a treat to hear. I wouldn't have thought that Billy Joel in 5.1 would be all that great, but it is.