Comment by derleth

> CDs reproduce the volume in a sound recording only 44,100 times per second.

Because humans can't hear sounds higher than 22 kHz, so with a 44.1 kHz sampling rate you're guaranteed to capture everything humans can hear.

Besides, tape has wow and flutter and records invariably have scratches and dust, not to mention limits in dynamic range.

http://rationalwiki.org/wiki/Audio_woo