From all technical points-of-view, the CD is the superior format to vinyl, but not the most superior format available. Consider bandwidth. Basically, bandwidth is the difference between the highest signal level and the noise floor of a signal, or the point at which noise overtakes the desired signal. In analog terms, consider it the limits of the audio information transmitted. Generally considered, the human ear hears within a range of about 120dB to 128dB – the range from absolute silence to the pain threshold. Of course, the older you are, or the more you abuse your hearing, the smaller that bandwidth will be.
The Redbook CD standard is for a sampling length of 16-bits, and without getting too technical that equates to a bandwidth of 96dB.
Current state-of-the-art digital recordings (Blu-ray, 192kHz 24-bit sampling, etc.) have a bandwidth of up to 144dB.
Most commercially available vinyl has a bandwidth of between 60dB and 70dB.
So strictly speaking, we humans have a hearing bandwidth that is greater than CD and and far greater than vinyl, but not wider than the very highest resolution digital files. Of course, if you don’t have the equipment to reproduce the sound as per the bandwidth, you’re not going to benefit from the increased musical information.
Read the full article here.