For me it's just fun to play around with, I don't like playing digital files so sometimes I'll take a bunch of LPs/45s from a single artist and make a tape out of them. That way I can play music without having to swap out several records. Could I digitize the same records and make FLACs out of them and then a playlist? Yep, but to me it's not the same.
For artists, it's a way to sell something at a show (with a download card) without having to wait for the ever growing pressing times and higher cost for LPs/7"s.
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