^ Χαίρω πολύ Χαιρόπουλος.

Οι δύο μοναδικές διαδικασίες από τις οποίες υπεισέρχεται θόρυβος και παραμόρφωση στις ψηφιακές μορφές ήχου είναι η δειγματοληψία και η κβαντοποίηση του σήματος. Ιδού και η απάντηση, την παρέθεσε προηγουμένως και ο schizm, δε γνωρίζω αν έχεις το τεχνικό υπόβαθρο για να την κατανοήσεις :
Vinyl is better than digital because the analog signal on the vinyl tracks the analog signal exactly, while digital is quantized into steps
PCM encoding (used on CDs and DVD-A) records audio data in a quantized format. Analog formats do not have a measurable time or signal resolution.
Analog encoding still has many measurable and audible faults, potentially including harmonic distortion, noise and intermodulation distortion. These distortions have invariably measured higher than for digital formats, including CD.
PCM can encode time delays to any arbitrarily small length. Time delays of 1us or less - a tiny fraction of the sample rate - are easily achievable. The theoretical minimum delay is 1ns or less. (Proof here)
Signal quantization (ie 16-bit or 24-bit) only results in increased noise in a correct implementation. No distortion is introduced and the noise is of questionable audibility under most listening conditions.
The term "analog", by definition, means that the signal is not and cannot be a perfect reproduction of the original - it is merely an "analogue" of the existing signal, corrupted in the process of encoding.
In short, by any numerical basis, vinyl is not as accurate as competing digital formats.