There is little doubt that modern high resolution digital, esp. DSD, is technically superior to analogue, which has remained more or less static since the introduction of Dolby SR in the early 1990s. From a recording point of view, I would challenge anyone to distinguish a live mic feed from one encoded and decoded in real time with DSD. I have done this often, and cannot tell a difference. However, the process of recording the signal onto a storage medium and the retrieval can introduce some artifacts, depending on the equipment. These artifacts are miniscule when compared to those introduced during the mastering and production of vinyl records. The only argument I can see is whether analogue recordings, esp. those from the golden age of stereo between 1954 and the mid-1970s, are best served by staying analogue or digitized. I would say if properly done, they are best digitized for the majority of users. This means encoding with minimal manipulation into high rez DSD. Of the 400 or so transfers I have done so far from my master tapes, I would say pretty much all of them are superior to commercially available vinyl LPs, whether these are original releases or audiophile reissues. But I must also say that many commercial digital reissues of old recordings have not been done well. The redbook CD files should not even be considered nowadays, and even the high rez transfers were either upsampled from low resolution files, or done without much care, which is reflected in the end result. For new recordings, there is little point in the extra expense of using analogue tape, other than for commercial reasons. Unfortunately, few modern digital recordings are being made with the same care and technical expertise afforded the classic analogue recordings of the golden age. Oftentimes, the best recorded versions of certain pieces remain those made 60 years ago. And if no well transferred digital reissues of these recordings are available, vinyl remains the best option unless one has access to the master tapes. Of course, the original 4-track tapes of these recordings, if in good condition, will almost always be superior to the vinyl records, and often cost less than the new audiophile reissues, but this is a separate topic in itself.
