Picking up on Atmasphere’s comments about lp vs cd’s bandwidth, yes rbcd standard is recorded at 16bit/44kHz resolution, however doesn’t take into account three things; firstly the mastering process, upsampling in the dac, and the quality of the disc itself.
RBCD’s such as XRCD24 and K2HD are mastered at 24bit/100kHz resolution which is then down-converted in the dac. Whilst DXD cd’s are mastered at 24bit/352.8kHz resolution, which again is then down-converted in the dac to rbcd standard.
Upsampling if properly implemented can restore much of the resolution lost in the down-conversion process. My player (Vitus SCD-025 Mk2) utilizes an EngineeRED Q8 upsampling module which is a stereo synchro-upsampler that accepts PCM signal from 32 up to 384 kHz, but also DSD64 and DSD128 (2,8224 MHz and 5,6448 MHz). It delivers a PCM 24/384 kHz signal which is then sent to the two AD1955 D/A converters operating in mono configuration. It is a true extrapolation system, and not just adding 8 empty bits.
Next is the quality of the media. New discs which specifically address inherent issues with disc quality, accuracy, frequency range and longevity have entered the market such as UHQCD, XRCD24, SHM (incl: SHM Platinum) and DXD. Having several of those discs in my collection, I can attest to their stunning SQ, resolution & palpability. Just sayin’.