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Millerdog however good that theory is our ears can easily distinguish the two on the right equipment.
While that may be true, it doesn't tell us vinyl is "superior." I grew up in the era of vinyl; I was in my late 20s when CDs came on the market. A good clean fresh vinyl record has a very faint high frequency hiss in the background. We used to call it "airiness." It's one of the telltale signs of good vinyl sound. And CDs don't have it. That doesn't make CDs worse.
First, the only fair way to compare two sensory experiences is called "ABX." You listen to source A, then source B, then random source X (which is either A or B), and see if you can correctly identify X. If you're only correctly identifying X 50% of the time, your answers are effectively random, indicating you can't tell the difference.
Now let me describe an experiment done, I think, in the 90s. Some guy claimed that CDs sounded better on most equipment, but on his Linn gear, vinyl was better. So some folks brought in a Sony studio grade A-to-D and D-to-A. The source was vinyl, but, between pre-amp & amp, they set up and balanced two paths; one direct analog, the other thru A-to-D and D-to-A back to analog. All the rest of the gear was this guy's top of the line Linn equipment.
So they ABX swapped between the two inputs for a bunch of listeners who considered themselves "golden eared." The result was nobody could tell the difference between the two signal paths. There may have been slight deviations around 50%, but nothing statistically significant.
As I said up top, you may easily hear the difference between CD and vinyl, but it's an artifact of a needle in a groove. That doesn't make it worse or better, just different. If you like the sound of high quality vinyl, then just digitize each record the first time you play it. You'll capture that high quality vinyl experience forever!
UPDATE
While we're dealing with audio sacred cows, lemme talk a bit about vacuum tubes! I agree that having tubes somewhere in your audio path makes things sound warmer, fuller, better. BUT. That doesn't mean tubes are more accurate - just more pleasing. Also, it doesn't mean you need tubes at every stage in your audio path; you just need them somewhere.
If your favorite star is singing into a Neumann condenser mic with a tube inside, and playing a guitar thru a good tube amp cranked up into its non-linear range, that's good enough. It's OK if the sound then goes thru a 64 channel mixer full of high quality solid state isolation op amps. The op amps won't ruin the pleasing effects of the tubes.
It's OK if the signal then gets digitized with transistors, D-to-A with transistors, and amplified with transistors as long as all the amps are operating in their linear range. High quality solid state gear will not lose that fine tube sound!