I suspect the quality of the DAC output design has a lot to do with digital sound. The better the output implementation, the more fine resolution is exposed. I'm also noticing amps have some bearing on the fullness of sound and directional ques. I have also experienced the ripped CD sounding better than the same CD played on the same computer's spinner.

I do think there is a bias on both sides and those bias are what keeps the war alive. I've heard vinyl rips and I do believe they are mid bass flush compared to the same CD. As to the accuracy between the two, technology says digital is the more proficient When CDs first hit the market, I was smiling with all the perceived detail. After living with it a bit, I became sensitive to the harshness of the format. So I bought an outboard DAC with a tube output which much improved to my tastes. The years have improved DAC's output circuitry and minimal filtering have put digital sound closer to real. IMO

I've also noticed headphones are a sonic microscope that's getting better. Synergy is important when trying to set up a balanced system. I've seen people put a K701 on a SS amp with a digital source. Talk about some serious solid state sound. Throw a tube in the mix and things start to sound more vinyl. So is vinyl or digital colored? Does digital brittleness come from the format or DAC quality? Synergy means mixing component strengths/weaknesses to minimize combined influences to the listener's satisfaction. The digital generation has no experience with vinyl or tubes and it intimidates them. Also, they have been taught that digital is a much superior technology. The syrupy vinyl sound has a place in attenuating the harsher solid state sound or solid state micro details improve the tube dullness. Either way, it's matching the strengths/weaknesses to meet the listener's pleasure.

The thing I suspect has some influence is what gear was used when recording and mixing the material. The pre-70s was mostly tube gear. Transistors became the industry practice well into the 90s and today it's mostly chip. Finding the best combination of components to let each era sound good is a daunting task. Unfortunately, we don't have access to all these toys to formulate a strength/weakness chart. We have to trust the professional gearslinger to do our job and put together some systems that present as much information as possible. The less experienced doesn't understand why a sound can be different with just one link change. Theoretically, they should all sound the same.