It is always relative....
Put the best tape in a bad room and install a digital system in a room acoustically tuned for it and you will choose the digital system...
What is best did not exist out of all possible specific acoustic conditions...It exist theoretically or on a top of the game dedicated acoustic room coupled to a top of the game amplifier and speakers... And yes mikelavigne said also that tape is top if i recall right... I trust him.... But for almost everybody this does not means they must buy a tape recorder at all.....😁😊
In any case, nothing can match tape at its best, and this will continue for a foreseeable future.