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In fact, most of HDtracks' 24/96s and 24/88.2s are sourced from SACDs' DSD files.
The only difference is cost. If the SACD version is still readily available or a recent release, it's invariably several quid cheaper than the 24/88.2-96.
However, if the SACD has been discontinued and become a 'collector's item' - eg, Marvin Gaye's What's Going On - then the 24/88.2-96 can be significantly cheaper.
And not all hi-res downloads (DLs) are kosher, some are merely upsampled 16/44.1. It's worth checking DLs with a program such as Audacity to see if the waveform and spectrum readings are as they should be.