Mr. Afternoon
Mixing Engineer & Artist
Most music is not recorded in DSD, and quite a few titles that's been mixed in DSD have gone through a PCM passthrough stage. However the source PCM before DSD conversion can be any resolution, and the DSD will preserve as much as it can. That's why some high-end labels works in 352.8kHz.For music not DSD recorded, then you are back to pcm at the beginning.
If starting with pcm, it has to be upsampled, then converted to dff. Then for mch music it has to be losslessy compressed to DST.
The beginning, with pcm, is not 24/96, or even 24/48. it's 16/44 IIRC. Then it's upsampled and converted to DSD.
The goal (I suppose) of Sony/Phillips was to put this format on a standard size CD; i.e. the possibility of 80 minutes of music on one disc.
A single layer SACD is 4.7 GB/4.3GiB. Same as a DVD.