It's all in the AD/DA converters. 96kHz sampling rate will
capture the timing nuances that give LP's the "presence" and 24
bit gives the better dynamic response to subtle sounds that can
be lost due to rounding errors along with a slight increase in
S/N ratio. Sampling rate is more important than bit depth for
LP digitization.
There is no substitute for high quality AD converters. Some are
more "musical" than others. I won't name names, but I find that
stuff coming out of the UK (just like their EQs) to be least
fatiguing. Depending on the manufacturer, some of the Japanese
AD converters are nice but most are rather "cold". The stuff
from USA maufacturers vary greatly with most being on the
fatiguing side.
AG
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