No kidding.... I have nearly a dozen releases and re-releases of Dark Side of the Moon (all on CD),
and every one sounds slightly different, almost certainly due to different "re-mastering" on every one.
There really is no way to make a comparison in most cases.
Vinyl has lots of surface noise, quite a bit of distortion, and requires lots of equalization just to avoid overloading the cutting lathe.
Just try to put a cymbal crash at 0 dB onto a record and see what happens.
Digital audio, while it doesn't have the same type of INHERENT limitations, has lots of practical ones.
What A-to-D converter was used (they don't all sound the same)?
And DACs themselves sound very different (not only do they have different frequency response,
but the digital filters used in different DACs yield very different transient characteristics).
And, what are you going to use as a "reference source"?
Would that be the ANALOG master tape or the DIGITAL master tape...?
I propose a relatively more simple but (I think) useful test....
Take SOME source, any source....
Make a digital recording of it at some sample rate and bit depth.
Now play that digital recording back on a good DAC.
Now do an A/B test between the original and the recording.
My guess is that, with careful listening, you will hear some slight difference.
HOWEVER, if, in a blind test, you can't tell which is which, or find it difficult to decide which is BETTER....
Then you will have proven that the digital recording "hasn't degraded the quality of the original"
My personal guess is that any well-done digital recording at 24/96 will pass this test.
My guess is that no analog recording chain and record lathe ever made can pass it.
To me that closes the case over which is better...
(and, of course, we can always go up to 24/192
I can argue with it. Many analog/digital comparisons make the error of comparing a later remastered CD to an audiophile approved vinyl release that hasn't been messed with.
Myth had it that the earliest CDs released were no good, and that later issues, louder and compressed, were superior, particularly when they cost audiophile grade money. So these later issues were compared to golden vinyl.
Find the right CD versions, then do the comparison, and it won't be as open and shut any longer.