What makes tape sound better than vinyl ?

Conversion of electrical into magnetic and back to electrical is not the same as conversion of mechanical into electromagnetical. Ralph, you know it better than I do. As for if something is altered in any case - probably. To use an analogy, converting water into ice is not the same as converting water into wood or stone.

The analogy does not hold up. Yes, there are two different processes involved and they both do quite well. Saying that one is inherently better than the other strictly out of the process ignores the progress of that technology. However we do know the specs that are out there and they have been there for a while- tape has not been advancing as much as the LP in recent years as there are very little in the way of modern tape machine producers. The LP sector has new pressing machines, new tone arms, new turntables and so on and so enjoys the advantages that come with newer technology.

How do you compare these specs to whatever it is you are referring to?

30Khz bandwidth is good for tape- but the LP has had bandwidth beyond that since the advent of the Westerex 3D cutterhead (1959). Its electronics are bandwidth limited at 42KHz. The head can go higher than that but the bandwidth limit is there to prevent damage to the head due to the RIAA pre-emphasis (which is +6db per octave). The bandwidth has been there in playback since sometime in the early 1970s.

The distortion is comparable, depending on the playback. A well set up arm and cartridge will have lower distortion figures; a poor setup will be much higher. 

The noise floor of a **well-pressed** LP exceeds the best of tape even with Dolby S. Inferior pressings will be considerably noisier (note added emphasis).

The signal to noise ratio of Dolby SR is around 90dbs.

We'll let others decide what holds up or not and to what degree if it does. And experiment with tape and tape machines.

Before I became an audiophile, I was a working electronics technician who worked with many measuring instruments, some that measured sound beyond human audibility. That was when I judged audio gear by it's specifications. I often wondered why those crazy audiophiles paid big money for equipment that was inferior to mine; theirs had more noise and distortion.

I acquired a loaner CJ preamp that clearly had both noise and distortion, but sounded better musically better than my SS rig. I had to call a friend over to see if I wasn't going batty.

After he confirmed that the CJ sounded better, I quit judging by specification, and let my ears tell me what sounded best.

No instrument can measure all the components involved in music, other than your ears; and that's what audiophiles use to judge their gear.

The signal to noise ratio of Dolby SR is around 90dbs.

Right. Lathe cuts are better than that; so far the only pressings I've found that get into the range come from QRP, the pressing plant owned by Acoustic Sounds. Quite literally the playback electronics are the noise floor.

I've often wondered what Dolby S could do for the LP...