When the DVD player in the spare room the grandkids spend the night in 2-3 nights a week finally died last week I needed to replace it. I had owned it for 10 years, my first DVD player. Instead of just buying a $30 replacement (which would have been fine in that room) I decided to spend a few extra bucks and upgrade my living room system. I moved my old Philips upconvert player (which was only still in the living room because it could play WMV files) to the spare room and replaced it with a Pioneer DV-610 multi-region DVD/DVD-A/SACD player.
I received the player from Amazon today. This was absolutely the best $100 I've spent on my system. Tonight I listened to Pink Floyd's DSOTM SACD for the first time, the first SACD I've ever heard.

The only music experience I can compare it to was the first time I listened to Boston's debut album in 1976 when I was 14. It was audio nirvana. I have Dire Straits: Brothers in Arms on the way. I can already tell my Blu-ray buying is going to slow for a while as I catch up on a few other titles.
If you are on the fence about buying an SACD player IMO it's worth every penny. I should have done it a long time ago. I still hope BD-Audio takes off but in the mean time I'm certainly glad I made this purchase.