[Robert Peirce]

The first letter in the May/June Absolute Sound claims his LPs sound
significantly better than the same albums downloaded from HDtracks.
Ignoring for a moment that this might be true, I wonder how much depends
on equipment?

I have just begun to convert some LPs to 192/24 digital files using
PureVinyl and a TC Impact Twin. It happens the Impact Twin actually
plays the LP in order to convert it, and it is no problem whatsoever to
play the LP and the digital file through the same device. When I do
that I don't hear any difference.

I suspect, if I played the LP, or the file, through a top of the line
device and the other through something much poorer, I would hear a
difference. However, it would be the equipment, not the source. How
often do you think that might be the case? Maybe my hearing is just
shot.