Tom Jancauskas wrote:
I proceeded to extract the audio using Samplitude Pro 8.2 CD extractor. I
made him a CD and he sat there with headphones and switched CD's back &
forth in the player & said the copy doesn't sound the same.

If it's a bad enough CD player, you can unload and re-load the same CD
and it will sound different to someone who really wants to be picky.
And if it's a home-made (CD-R or worse, CD-RW) disk, there's even
greater margin of difference. CDs may be digital, but they aren't
perfect.

Unless you can find something clearly wrong with what you're doing, I
think your friend is being too picky.