The best part about it, it's true. Digital audio, especially CD audio, is a better audio storage medium in every way compared to analog. The only people who think analog is better think the speakers are getting a 'Chopped wave' or 'missing information' because they don't know what the Nyquist sampling theorem is.
By sampling at 44.1 Khz, even the highest-pitched sounds (upper human hearing range is 20 Khz, and that's best case scenario, we lose our ability to hear higher frequencies as we get older) get at least two sample readings per wave cycle. This is enough to perfectly and accurately recreate the original waveform every single time it is played, and also much more accurately than analog media. The data stream is fed into a DAC chip, and using that information the DAC creates a true analog waveform based on the data. And, since the data never changes, the analog waveform never changes.
People complain about things being "lost" in digital recordings that are present in analog media like records. This is wholly false. Nothing is lost in a CD-quality recording, at all. At least, nothing that is detectable by the human ear anyway. If the record has a bunch of frequencies above 25 KHz, there's no point in recreating those since we physically cannot hear them anyway. In fact, analog recordings will, over time, distort the original waveform as the materials break down. Even if you keep your LP records as dust free as possible, and use the absolutely lightest tracking force cartridge you can find. Over time, that record will break down and it will change the waveform far more than a DAC will. What audiophiles probably love so much about analog are the random flaws the medium introduces to the original recording, not the preservation of the original recording.
I will say though, that it is true that some LPs will sounds better than some CDs. Dynamic range and loudness wars are often a factor. But this situation is always due to the quality of the mix and the production, not the medium. You can mix a really shitty-sounding CD and you can mix a really great-sounding LP. It's much more difficult to mix a great-sounding LP than it is a CD. They're especially difficult because the surface tracking speed is constantly getting slower as the record progresses. And the end of a record side, higher frequencies are more difficult because the stylus is tracking so slowly over the record surface (this is actually why Edison went with cylinders instead of discs to begin with). It actually affects which tracks go in which order on some albums. There are even LPs that play from the inside out specifically because of this.
Digital audio doesn't have these limitations. The data is the data no matter what medium it's on. It's not perfect. CDs can and do break down over time. But, it is still a far better medium than LPs and cassette tapes. Not only do they near-perfectly preserve the original waveforms, they are also scratch-resistant. The actual surface where the data is located is actually just underneath the top of the CD. Since the laser is focused on the surface inside the protective plastic layer, even if the plastic is scratched a little, the laser doesn't see it. Bad scratches can affect the playback, but they can also be "buffed out" and the CD will play again.
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