When recording digitally
You're sampling the frequency at 44KHz which is pretty imperceptible to the human ear. But all the same, digital audio is lossy compared to analogue. And mp3s are compresse which means there is a lot of loss and the introduction of noise atifacts.

Besides, you'd never get a perfect representation of the recorded audio because of the laws of thermodynamics. And audiophiles can fuck right off. My mate worked in a hi-fi shop and one customer said he used to have his ears syringed on a regular basis. He also rewired his house with high quality shielded wiring which would have made fuck all difference. And would also stick obscure shaped items on the walls to break up standing waves.

Edit: and another thing I keep hearing is "well vinyl has a much warmer sound", yet when I ask what that means they can't explain it. It's probably harmonics of infra-sound from the rumble of the stylus dragging through a groove which will wear down the edges. You can get turntables with a laser stylus which eliminates that.

Edit: Also, you get gate-fold sleeves with vinyl albums. With a cd you get a small book.
( sandettie light vessel automatic New Twitter - @bollocksreally, Wed 10 Nov 2010, 16:34, 2 replies)

This is why it's a shame F:AC never took off
Sent to your sound processor as it was mastered, not one bit different.
( Cadmus has teh uplikn coeds at, Wed 10 Nov 2010, 18:41, closed)

The warmer sound is more to do with the production, especially the EQ bias, than the medium itself.
Old albums that have been directly transferred to CD from the master tapes still sound the way they did when they were mixed down; quite a few re-releases in the 80s and early 90s were especially remastered for CD with a different EQ bias, so they didn't sound much like the original versions. Conversely, I've got a Tangerine Dream LP from 1984 that's just as crisp and clear on vinyl (barring the surface noise) as it is on CD.
( The Mock TurtIe ™ --- Thinks you are a cunt, on, Wed 10 Nov 2010, 22:39, closed)

Eq Bias
The mixdown for the cd version of Born In the usa ruined that release. There's a massive hole where the midrange should be.
( Slippery Mick ‏, Wed 10 Nov 2010, 23:19, closed)