For me it comes down to the mastering process. Since the LP, CD and HiRez file are rarely mastered by the same person there can be differences that make any format sound better or worse. Generally the version (for the same album) that was mastered the best is what sounds the best regardless of what the media type is. One exception, and there may be others, is the Sheffield Lab D2D LP's. Since those are out of print now and there are no "copies" other than the "safety" analog tapes from the sessions, the Vinyl versions of those (if in good shape) tend to sound quite a bit better than the digitizations of the analog tape "safety" recordings.
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