Hi there,
I recently purchased the Oppo BDP-105D universal player that plays SACDs among other things and a well-respected DAC as well. I sampled a SACD disc of Steppenwolf as well as an extensive list of DSF & DFF files using the 105D's playback capability as well using it as USB DAC for my PC.
I do have the same files in FLAC as well. To be honest I really couldn't discern any noticeable audio differences for remastered CD versions compared to DSD counterparts. Yes, DSD sounds noticeably louder. This was when I was listening to Rush's 1989 album release - Presto (Remastered). I tested CD, FLAC, SACD & DSD. TBH I couldn't really make out any difference in perceived clarity.
BUT....
All that changes when I popped in an old original CD issue of Spandau Ballet - Best Of. Compared to the CD, the DSD files sounded supremely phenomenal.
So I guess when you compare original CD masters of the early to late 80s to advanced HiRes-speced DSD format would definitely sound much better than the original CD versions...