The original idea behind the superiority of vinyl was that the ambient audio was being recorded directly to the media. Of course, this wasn’t even true when it was first made, as they were using magnetic tape by then to record in analog. However, there is still some merit to the idea that an infinitesimal amount of quality is lost when translating sound waves to digital data.

Most of the actual differences between cd and vinyl, though, can be chalked up to the loudness wars ruining the mixes on cd.