There are no steps, no divisions, or resolution with analog, but there is with digital.It’s a common misnomer that digital has "steps." To be fair, it seems intuitive that it does. But it doesn’t, as proven here. And analog has limited resolution, too - just as with digital.
There is no Nyquist theorem, which based on an approximation.There most certainly is a Nyquist theorem. A fairly good explanation of it is here.
Please note that the Nyquist principle is a theorem, not a theory. That means it’s actually provable, using math and science.
I’m much more of an analog guy that a digital guy, but it’s important to understand how digital audio actually works if we hope to ever see it improved.