Listening to the SACD playback now and its pretty respectable. Needs some break in I think but for such a cheap player this is decent. Better than my Oppo 980H so far.
I believe it is DSD capable. I don't think it plays DSD data discs like some PS3 models but that is just a guess. I don't believe I am hearing any PCM conversion on SACD playback if that is what you mean.
Now for the acid question: Will it play Blu-ray recordable discs? Many players do not.
Sharp, in particular, have a stated company policy of intentionally NOT playing BD-R discs as their tip of the hat to the MPAA, which is why I boycott and urge others to boycott Sharp players.
If your player can't read BD-R discs, you should complain loudly to the manufacturer or, better yet, return it to the retailer for the stated reason and get another model that does.
The Sony BDP-S570 will output the DSD audio stream from SACDs through its HDMI output untouched!
Pretty good Blu-ray player with fantastic Blu-ray picture, SACD playback, and very fast disc-loader!
All this for only $129-139! ...Now that's what I call Best Value!