Magic and mystery of master tape


I keep hearing the phrase closest to master tape. The fact that it is the closest thing to neutrality, and the best 'reference' that said who actually has master tapes? who can get their hands on them? how do you get them? Has anyone audiophile got proper access to them?
I ask this because people keep saying their system sounds like master tape of x or y recording, but is this simple bluff - ie is it just a journalistic phrase from those saying that what they have have heard is neutral? or is it a genuine comparison?
I only say this as I can recall about one or two occasions at shows where I have heard master tape, and that is it - even then it was of rather obscure material/music.
Surely digital masters are more readily available? That being the case surely modern/current digital recordings are the closest to the master/ master tape.
This is a genuine question of curiosity that I would be grateful if someone will kindly shed some light on. Thanks.
lohanimal
As an ex taper of Grateful Dead concerts, I can tell you that the master was always the best. Every generation away created a loss in dynamics and clarity. There is great value in getting close to the master!
I have heard master tapes (1) from the NJ Symphony's recording engineer, Tim Martyn, in my system, (2) at a demonstration we held for the NJAS where we made a recording using three recording mediums, and (3) from Wilson Audio demonstrations where Peter McGrath brought some of his master files, in two cases digital files and in one case from analog tape, digital files and the Edison Cylinder(!). In those cases I did not hear the final product, but I also have been able to listen to the master tapes and the CDs of a couple of concerts that some of the choirs I sing in have made. I can say that there is a good deal of information in all areas that gets lost in the final product, as good as it may be. I'd also think that one of the reasons Wilson gets such good press at audio shows is the use of Mr. McGrath's master files, which truly sound superb.

Apart from that, though, I would think only true industry insiders or those who make their own recordings (John Atkinson, for example, in the reviewing ranks) have really had the chance to hear the master tapes of recordings that are available commercially.

Now whether you want your system to get you closer to the master tape, or to provide you an involving musical presentation, that's another question and another thread.
"The term most of us use is Master dub and It is indeed possible to get them."

I don't think we are talking about the same situation here. I was thinking of masters from one of the big recording companies, like Sony, that have them locked in a vault somewhere. I didn't consider the possibly of getting masters from an individual or a smaller recording company.
Probably a bluff. You know, like "closest to live unamplified music."
The argument of the Master Tapes...a nice argument, but it is worthless when you don't have it. But stop, do your own...connect a mic to your Tape and sing "Mary had a little Lamb...."