Magic and mystery of master tape


I keep hearing the phrase closest to master tape. The fact that it is the closest thing to neutrality, and the best 'reference' that said who actually has master tapes? who can get their hands on them? how do you get them? Has anyone audiophile got proper access to them?
I ask this because people keep saying their system sounds like master tape of x or y recording, but is this simple bluff - ie is it just a journalistic phrase from those saying that what they have have heard is neutral? or is it a genuine comparison?
I only say this as I can recall about one or two occasions at shows where I have heard master tape, and that is it - even then it was of rather obscure material/music.
Surely digital masters are more readily available? That being the case surely modern/current digital recordings are the closest to the master/ master tape.
This is a genuine question of curiosity that I would be grateful if someone will kindly shed some light on. Thanks.
lohanimal

Showing 2 responses by electroslacker

How long do master tapes last? Doesn't oxidation cause deterioration? Are there still master tapes for classic albums of the 60s that can source DSD?
So, as more high-res albums are offered for download, there seems to be a question regarding how high the resolution of the source can ever be. If master analog tapes were archived digitally, what was that resolution? Where's the weakest link in the album's history,especially the older ones?