Quotes found on the WWW :-
"SACD's native hirez output,DSD, is unrippable...copy protected, and the DSD output is proprietary. Some SACD players output to PCM or do so through an option, but this still doesn't mean one will ever live as a PC-based drive."
"SACD players disable digital outputs when playing SACD discs ... SACD should be simply considered a vinyl record, and used that way."
"Does anyone make a drive that would allow you to play this format through a desktop PC? ... I am 99% sure the answer is no."
"As far as I understand Sony still owns the format, and won't let anyone license it for PC use. The hardware is different, it needs to read a special area on the disc that a normal DVD drive can't access. It's not just a software thing."
Foobar displays and plays each file inside SACD ISO file.
What Foobar can't do - as far as I know - is to convert those files to flac .