I do believe that the highest frequencies that can be heard are the hardest to get right regardless of the technical approach used (digital versus analog). This is because small errors in reproduction are more significant in relation to the high frequency harmonics at that range, so people who can hear in that range are more likely to notice the distortion if present.
When I have an audible issue with a particular CD recording in terms of noise or distortion, its usually in the upper range of frequencies that I can actually hear.
The only artifact I hear regularly that bothers me is slight tonal variations in long passages in orchestral CDs that should not vary much in pitch but in fact do sound sometimes like an audible high frequency warble that impacts the purity of the sound of the instrument. Passages by string sections in orchestral works are the common culprit. Even this does not occur in all CD recordings, the better ones are usually pretty good, but I so suspect they might be improved yet with a different player or DAC that is clearly designed to reduce jitter. I am looking into that.
OTher than this, I believe most other aspects of digital sound that people tend to not like is more due to personal taste than technical issues, which is fine, because that's what its all about. Chose your high quality tubes or SS and speakers here as needed to get the sound you like.