Dear Donkey, (and all)
Now that you read a bit into the topic you understand my problem.
It may seem "overly complicated" but only if you have not got SACD-R discs on your shelf. They are useful if you want to play SACD(-R) in a PC-less environment and burning SACD.iso with ImgBurn to create SACD-R is not at all difficult.
Also, once you have them and a PC around, you may want to play them without buying an expensive desktop SACD player.
It may be interesting too to know that one SACD-R disc can hold 256 minutes of two channel music in DSD64 resolution. (Compressed to DST, which is lossless!)
For these reasons I have authored a number of SACD-R discs, compilations from DSD music contents of different SACD.iso's.
True, creating SACD.iso from a factory SACD disc requires special hardware, software and knowledge that I leave to the specialists.
Regards