When analog material is copied to tape there is a loss of high frequency material and an increase in noise floor with each subsequent generation away from the original master.
Digital copying is different. It will not change the high frequency response or SN ratio. Each digital data point includes all the frequencies and you can't change the frequency response and still have the same data point. (A CDR copy will have the same file checksum as the original CD. If you don't have the same checksum, you have a corrupt copy. It is extremely unlikely that corruption would affect only high frequencies; you're far more likely to have skips, clicks and pops from corrupted data.)
If a CDR does sound different, it is probably due to a difference in how a player reads a CD. Commercially pressed CDs have the lands and pits physically pressed into the surface of the CD while CDRs have a dye coating that is physically burned to create lands and pits. Generally a CDR is only about 70% as reflective as a CD and there are a number of different dye formulations that can be used. Any audible difference with a particular player is more likely tied to this issue than anything else.
Digital copying is different. It will not change the high frequency response or SN ratio. Each digital data point includes all the frequencies and you can't change the frequency response and still have the same data point. (A CDR copy will have the same file checksum as the original CD. If you don't have the same checksum, you have a corrupt copy. It is extremely unlikely that corruption would affect only high frequencies; you're far more likely to have skips, clicks and pops from corrupted data.)
If a CDR does sound different, it is probably due to a difference in how a player reads a CD. Commercially pressed CDs have the lands and pits physically pressed into the surface of the CD while CDRs have a dye coating that is physically burned to create lands and pits. Generally a CDR is only about 70% as reflective as a CD and there are a number of different dye formulations that can be used. Any audible difference with a particular player is more likely tied to this issue than anything else.