CIS,
> People get stomped on in this forum for saying that one mic is "better" than another mic ... digital is not better than analog and analog is not better than digital. They are different and they are ideal in different situations. It is probably true that that digital is more accurate than analog <
Those are good points, and worthy of further discussion.
The difference between microphones often is a matter of taste, though I think in most cases you can in fact proclaim one mike to be better than another. The primary variables in microphones are frequency response, self-noise level, and distortion. The same things that vary between other audio devices. For microphones you can also add output level, off-axis frequency response and attenuation, and amount of proximity effect versus distance when considering directional mikes. Based on these factors I will take, for example, an audiotechnica 4033 over an SM57 or SM58 any day of the week. The 4033 is simply a better mike for anything you want to record.
Now for analog versus digital. You summed it up yourself when you said that digital is probably more accurate than analog. Make no mistake about it, modern digital is definitely more accurate than analog. And when deciding which is "better," accuracy is the only thing to consider.
If you've never set the bias on an analog tape recorder it is a real eye-opener. Briefly, you record a 10 KHz. sine wave on a track, and adjust the bias while watching the playback level coming off the tape. But just watching the playback meters shows you the enormous number of high-frequency dropouts that occur constantly. I am not talking about a junky old Tascam deck that packs 8 tracks onto 1/4-inch tape. These severe dropouts occur with the most expensive professional 16- and 24-track recorders using 2-inch tape. And people argue that digital jitter compromises stereo imaging! That's nothing compared to the constant drop-outs on analog tape, and all the constantly changing phase shift caused by the tape wiggling around as it travels past the heads.
Perhaps you like the sound of analog tape. In that case you like the effect analog tape adds. The same is true of vinyl records, which some people refuse to give up. But to say you find the effect pleasing does not make analog tape or vinyl a better recording medium than digital. It just means you like that effect. Me, I want my recording medium to play back sounding exactly like what went in. If I need any special effects I'll add them separately.
--Ethan