yes i have a proprietary SACD player.
starting with flac file 24-88, 24-96, 24-192 i can create (with xrecode 3, 'super author' and burn with imgburn) SACD till 4.7 gb.
i have the problem if i excess the 4.7 gb
in internet we can find and download SACD in a single iso file till 8.5 gb and burn it with imgburn. probably they use other programs to create 8.5 gb iso
so seems that i I will have to create two 4.7 gb disks instead of one 8.5.