I picked up the Creedence Clearwater Revival Willy and the Poorboys SACD today at Tower Records. First, I listened to "Fortunate Son" and "Down on the Corner" on the SACD layer and was quite pleased. I've read here and on Audio Asylum that the limitations of the master tape are readily apparent on the SACD, and I have to agree. I would not quite consider the SACD layer to be a magical experience, but it sounds quite good. However, I then did some comparisons between "Fortunate Son" and "Down on the Corner" on the CD and SACD layers, and was pleasantly surprised by the quality of the CD layer. The SACD layer sounds deeper and more involving, but the difference is not as significant as I expected. Does anyone else feel the same way? Along those lines, how do the SACD and CD layers compare on Cosmo's Factory? Steve Hoffman and Kevin Gray were at the helm for this disc, so maybe with talent "behind the wheel", all is not lost in going from DSD to 16/44.1 PCM. Thoughts?