I don't know that the 'required' 50 kHz analog LPF in question was properly considered part of the *DAC* itself, versus a downstream component of the hardware. Perhaps someone more savvy about SACD player design can tell us.
SACD specification defines minimum requirements for a low-pass filter. In that specification they have decided to choose 50 kHz as corner frequency where signal and noise cross each other and provides sufficient attenuation of the noise.
This frequency matches pretty well with reality if you record close miked drums/percussion or such. The exact point always depends on the content.