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Here's a good response by Monty from Xyph: https://web.archive.org/web/20160304013821/http://people.xiph.org/~xiphmont/demo/neil-young.html https://web.archive.

• kstrauser 5y ago
  Also: 16-bit/44.1KHz is literally orders of magnitude better at reproducing waveforms than vinyl. If you like the sound of vinyl, you can return a turntable’s output with a good ADC and then listen to a near-exact copy of it as often as you’d like. It’s impossible to do the reverse.
  • TedDoesntTalk 5y ago
    All you really need to know is Nyquist's thereom "A bandlimited continuous-time signal can be sampled and perfectly reconstructed from its samples if the waveform is sampled over twice as fast as it's highest frequency component." This is where the magic 44.1 Khz sampling rate comes from. It is twice the limit of human hearing at 22 Khz. Now I don't really understand why 16-bit or 1-bit makes a difference. Maybe someone can explain that to me.