Which is more accurate: digital or vinyl?

Good tapes and mastering will decide the winner. Both can be accurate. Like a paint job the bodywork is 90% of a great job. The clear coat and paint itself is going to show a crappy bondo job. Poor tapes and mastering is obvious.

Neither, only the final mastering tape is really accurate.

Consumer based, good god

I believe you have to throw the almighty dollar into this equation. For the poor man, digital has it all over vinyl in every way. However, if you have a coral Koetsu and everything to go with it, there is a good chance that vinyl is the best.

Please define "accurate." I do not think you can. We do not yet have instruments or measurements that can equal the distinctions the human ear can make. If we did, many of these questions in audiophilia would disappear, and subjective evaluation would be unnecessary.

Don't the high frequency cutoff filters of redbook dacs disqualify digital from being the correct answer?

I think high bitrate digital could be as accurate, or more so, but "loudness wars" mastering is a big problem with cd's.