[QUOTE=Woochifer]
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The issue with vinyl is that it has to be extensively tweaked during the mastering process. For example, if the original master has too much headroom, then compression has to be applied. I've heard too many good and bad LPs, and good and bad CDs to attribute everything that I hear to the format alone.
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Similarly, I've heard enough well done CDs to know that the gratingly harsh and "metallic" sound that was common with a lot of early CDs was not due to the format itself.
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QUOTE]

Indeed I believe that the best examples of CD can deliver the music perfectly as I can hear.

That is, I don't actually agree that SACD is necessary just to improve on CD's stereo sound. Granted the typical SACD that I own sounds a lot better than my typical CD. But that is for the same reason the LPs so often sound better than CDs -- more care was taken in recording process.