And the fact that there aren't small samples of audio being played back at high frequency that rely on the quality of the digital to analogue converters, as wel

And the fact that there aren't small samples of audio being played back at high frequency that rely on the quality of the digital to analogue converters, as well as the other systems in line such as the type of amplifier (class A, A/B, D), the circuitry it goes through (is it solid state or is there a valve somewhere in there?) as well as the speakers used (are they balanced and not too bass/treble heavy and do they reproduce the sound in a consistent way taking into consideration speaker box resonances, room set up and proximity effects next to walls and reflections, and can they reproduce proper bass note fundamentals or are they only producing harmonics of the fundamental?). There is a lot to compare really. But most people think entirely vinyl vs MP3s (!) where MP3s have parts of the audio spectrum cut out in order to facilitate better compression; they typically cut out very high peaks and basses, but you need those high peaks and transients to reproduce snare drum cracks and cymbals (eg. listen to a 128kbps MP3 and see how RUBBISH the cymbals sound). Even if you are feeding digital audio into a system, the speakers and room set up makes a COLOSSAL difference so it isn't fair for people to dismiss "analogue" vs "digital" arguments; it should be "good sound system" vs "bad sound system" arguments.