For what it is worth within this discussion as the below refers to my personal experience, so it is a 100% subjective feedback :
I have a quite large collection of SACDs, with some of them also in the CD format.
Each time I compare the same album playing the discs on the same player (Oppo 105) I clearly identify more details for the SACD version.
It might well be that some of my SACDs are high resolution PCM recorded SACDs.
Some labels declare whether the SACD was DSD or analog recorded SACD, others not.
I also have a bunch of DSD digital album versions of music within a much larger Hi-Res FLAC/WAV collections, each time I play the same music via the same DAC (Topping DX7S), here again, I clearly identify more details for the DSD version.
I do not know what the technical reason justifying all that might be, but that is the reality of the sound rendering to my ears with my setups.
However, I cannot "survive" to listening to either SACD or digital DSD for any longer than a couple of albums, as it becomes too much fatiguing to my ears.
At that point I feel I need to switch to 16/44.1 CDs/FLACs.