Is it correct to interpret it as follow:
1) SOURCE content creation (master tape, DSD recording, etc)
2) ENCODING / DECODING transfer (SACD, DTS MA, Dolby Tru-HD, CD, etc)
3) MEDIUM content holder (CD/SACD disc, blu-ray disc, FLAC files, mp3 file...)
1) ---> 2)----> 3)
If the source is a CD content, doing a DSD transfer to SACD, the sound is not better.
If the source is a master tape or DSD recording, transfer to SACD vs CD will make huge difference
If the source is a master tape, transfer to SACD vs DTS MA, they are comparable sound quality