That is rather presumptious and I have to say rather self-servicing comment. I have already offered my own opinions in this thread on the subject. Maybe you have missed them so I will reiterate.
I have already provided my opinions as to the two principal reasons why vinyl sounds good and they are both directly related to the lack of the sample rate and bit depth limitations inherent in the digital process. The first (sampling rate related) is that all the shortcomings of the analogue process are not nearly as destructive to good sound as the completely unavoidable brickwall digital filtering used by necessity to produce CD masters at the sampling rate of 44.1 KHz (and may or may not be used a second time around for subsequent consumer replay). This problem is only overcome in production stages by employing a sample rate sufficiently high such that the filtering does not audibly effect the program material. Such filtering is not required for vinyl LP replay, nor is it required for other excellent sounding analogue formats.
Additionally, digital noise is not benign like analogue noise is. You can have a digital noise floor 130 or more dB down on the actual program material and it still negatively effects the sound of that program material itself, even though the noise itself is inaudible. Such noise in the digital domain is also completely impossible to avoid - whether it be caused by lack of bits, jitter or other noise inducing processes in the digital production and reproduction chain. The only things that can be done is to reduce it as much as possible by increased bit depths, fanatical attention to power supply and fanatical attention to clock integrity and precision - things that are not nearly as important in the pure analogue domain (though remain important just the same).
Noise in the analogue domain on the other hand simply sits there as a benign background to the music, not interfering in any way with the subjective quality of program material - unless of course the noise is really bad. You can have a "terrible" signal to noise with vinyl of 50-something dB and that still has no effect on the quality of the actual music itself. The music just sits there and the noise sits beneath it. I have never experienced analogue noise so bad that it detracts or reduces the quality of the music program itself, except in the days where I had very cheap equipment and played cheap tapes or cheap vinyl.
The third reason is to why I believe vinyl "sounds nice" is because there are no issues with impulse response as there are for CD and indeed higher (but still low) sample rates. The human ear can easily detect impulses that far exceed the capabilities of the CD standard which is one good reason as to why the sound of vinyl has an immediacy and easy, natural flow to it that is largely missing from CD - because those things in my experience are not musically relevant in the analogue domain. This particular digital shortcoming can admittedly often be overcome by upsampling again at playback, but as I have mentioned before, upsampling produces it's own colourations which I personally do not like, especially as it tends to thin out and sharpen violin timbre - something to which I am incredibly sensitive having spent many years playing that instrument. CD and indeed a lot of digital is beyond hopeless when it comes to the violin - vinyl does it extremely easily on the other hand.
The above reasons, on the other hand, are also why I do not have any problems with 24/96 digital or beyond, since all the shortcomings I have mentioned above are reasonably well-controlled at those specifications. These specs may still potentially produce audible side effects (since no production and reproduction chain can achieve theoretical perfection), however by the time you get to 24/96, it is a case of (relatively minor) sins of omission. I have heard a few 24/192 recordings that in all honesty come so close to what I hear in a concert hall (including massed violins) that it is really hard even for me to reasonably pick fault with it.
