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
Hi ZD542 - I guess the phrase 'close to master tape' normally attaches to sources, in the same way as one uses the term 'studio sound' for speakers.
So, as more high-res albums are offered for download, there seems to be a question regarding how high the resolution of the source can ever be. If master analog tapes were archived digitally, what was that resolution? Where's the weakest link in the album's history,especially the older ones?

you have a few different cases.

there are the 80's and 90's digitally recorded but mastered to tape examples. in this case, such as 'Famous Blue Raincoat', there is an analog master tape that is digitally sourced. the best example is going to be the artist approved analog tape. who knows how the digital work parts might compare?

then you have the digitally archived 50's, 60's and 70's recordings. no way to predict exactly what would be best. potentially no doubt that the original analog tapes would be best. and i'd expect finding a well preserved 'safety' would be the best possible source if the original master is damaged.

then there are the original analog masters that are still good enough. these are best. most of my tapes are from these or safeties sourced from these.

I have seen cases where the vinyl is the best source for a an original analog tape recording where the tape has been lost.

much has been written on this subject and i'm only scratching the surface on this issue.
Even mastertapes from the 1950's can sound great today, if they were stored properly. Witness the recent floods of jazz reissues.