Even without proper dithering, listeners could not tell the difference between that and the SACD[1], but could tell the difference between that and the CD version of the same album.
The format is only relevant in that it requires audiophile level dedication and money to use the format in the first place. Not dissimilar to vinyl before its recent boom.
I have an SACD setup, but for what I want to listen to, everything is out of print and secondary market is insane. Players can be found relatively cheaply at thrift stores (many don’t bluray and multi-CD carousels support it with digital output).