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Many "ISO" files found on torrent sites are actually high-end vinyl rips (from the 180g pressings) converted into DSD (Direct Stream Digital) format, then packaged as an SACD image. Why Audiophiles Seek the ISO Format
Around the time of her Celebration greatest hits collection in 2009, many of Madonna’s tracks were remastered. Some enthusiasts took these high-resolution sources and authored "fan-made" SACD ISOs to provide a surround sound or higher-bitrate experience that wasn't available in stores.
Since there is no official 2009 SACD, the quality of these files depends entirely on the person who ripped them. Some are "upsampled," meaning they are just regular CD files made to look like high-res files, which doesn't actually improve sound quality.
Officially, Madonna’s GHV2 was released in 2001. There was no widespread, official SACD release of this compilation by Warner Bros. in 2009. However, the "2009 SACD ISO" often discussed in high-fidelity circles usually refers to one of two things: