Of course everything matters. If it were just 0s and 1s all digital would sound exactly the same and be a perfect reproduction of the original performance.
This is very far from the truth.
There are far more variables and unknowables in digital than in analogue and issues that will never be resolved.
This is very far from the truth.
There are far more variables and unknowables in digital than in analogue and issues that will never be resolved.