Article: "Spin Me Round: Why Vinyl is Better Than Digital"

I do have friend who had diploma in physics and who worked in university. So he can speak about Nyquist an hour as he now in retirement so he had a time to get into it up to human ear construction. But in general if somebody says that digital / Nyquist is perfect - no. Nowadays digital changed as it has less space limitations so hi-res is better and we can leave Nyquist in the dust of history.
But if to speak about DAC there is 2 sides of it - digital and analog. And implementation can't be perfect. So we don't hear what was recorded anyway.
With analog rig it's more complicated. Much more. It's not perfect either. No medium can be perfect.
With digital everything is more easier especially recording process... and software allows to do a lot of tricks. But at the very end it's not perfect as we do have perfect recording engineer who knows everything except ...

Timing matters, if you will calculate it in ms and will found in anatomy manual how ears are made you can go to sampling and resolution calculation and compare it with Nyquist figures - it's physics and waves + math -- no engineering at all.

And to say that you can't decide which is which in blind test are due to wrong methodology. I am listening to music for pleasure and it's long term discrimination. If you are getting tired from source you are changing it.