Albert: We're talking about different things. You are saying that LPs usually sound better to you than CDs. A lot of audiophiles agree (including me, sometimes). What I am saying is that if you start from a 24/96 master, a CD will sound closer to the master than an LP. (You may still prefer the LP, however.)
Also, even when LPs are made from digital recordings, it's unlikely that the LP and the CD will be made from the same master. So you aren't making apples-to-apples comparisons of the two media, in any event.
Also, even when LPs are made from digital recordings, it's unlikely that the LP and the CD will be made from the same master. So you aren't making apples-to-apples comparisons of the two media, in any event.