I have compared several albums over a variety of formats using A/B comparisons as best I can. I have two Oppos in my Vegas system the 93 and the 95. The 93 plays HDMI into a Meridian HD621 > 861 v6 > Bryston 28BSST^2> CLX. The Oppo 95 S/PDIF >Meridian 861 v6 >Bryston 28BSST^2> CLX (here I'm just listing the mains). Without too much trouble I can get the two Oppos sync'd very close and then with the push of a button and a modest delay I'm testing. I spent probably 40 hrs going over various mixes and formats of "Dark Side of the Moon" and Tom Petty's "Mojo".
Using the 2003 James Guthrie 5.1 mix of "Dark Side" for example, I compared the SACD vs Blu Ray. Both are 96 kHz / 24 bit. I was unable to tell any difference in SQ.
I compared the stereo '73 mix on cd vs the the '73 mix 96 kHz / 24 bit on Blu Ray. While the cd was closer than I thought it would be, IMHO the Blu Ray was better. I had similar results with the Tom Petty material but no SACD comparison and Petty recorded at 48 kHz / 24 bit.
I switched discs between players/paths and repeated to extinguish path variances etc.
Gary