This is a fundamental treatise on the subject, but does not get into the weeds, where the real differences are.
First of all, the title is misleading. It is a comparison of CD-quality playback to vinyl playback, not analog to digital.
Secondly, even with the RIAA curve, the vinyl record cannot match the dynamic capability of an uncompressed digital format at high or low frequencies. It also cannot match the HF extension possible with hi-res digital, well beyond audibility. These beyond audibility sounds add a lot of live ambience to the music. Jut add a supertweeter to your system to experience this.
Finally, citing studies that are decades old to say that people cannot hear the difference is not very useful. I would suggest that 90% of people can tell the difference between a well-recorded hi-res track played on a resolving digital system compared to the same track played from vinyl. Even on 7.5 IPS tape you can hear the difference. They may like the "smoothness" of the vinyl track, but closing their eyes will show that it is not live. The digital track has a much higher probability of recreating the live event IME.
However, there are a lot of digital-unique things that prevent this kind of reproduction in typical digital systems, including:
1) Jitter
2) Digital Filtering
3) DAC analog and I/V design
4) D/A chip
5) CODEC and playback software
Steve N.
Empirical Audio
