There is one interesting aspect that always surfaces in these debates - although some of the audiophiles who claim any digital format better than 16/44.1 is perfect in the sense it is completely transparent, they always need to use the opinions of experts about the few state of the art existing recordings and techniques, such as DSD5.6 or 24/354 , to claim that digital is approaching the best analog.
It should be clear that I have no experience with high quality DSD5.6 or 24/354 - my opinions about these matters are based on auditions of state of the art CD reproducers, LP systems and a the Tape Project tapes played with a modified Studer A80.
Still waiting for the nominations for that list of the best CD recordings that challenge the best analog ... Although until now the few rare suggestions in the past were not exemplary recordings, they were really good music!