Lets not forget that there is a lot of processing going on when taping too. If you just pass a sinewave to a tape and to hrd then hrd wins in the most common measurements. What I have preached for years is that plain old stereo simply, even if the signal is pure, can not do but just a so so job of replicating the real event. Now, what tape does and what vinyl does is add things in a way that sound pleasing to many folks. There are a hell of a lot of effects going on at the studio before we ever get the so called master tape, and these are there to "make" and "help" plain old stereo SOUND better, not be more accurate to the original air wiggle that hit the mic.
I don't think there is anything to refute in what I said, but maybe someone has some insight we are all missing.....