I listen to a lot of jazz and prefer vinyl - I have a decent rig (VPI Classic, DV 20x2, Black Cube SE II) and I find that I have my most ecstatic sessions with records. Feels more three dimensional, like the spirit of the music is in the room, bass in particular feels more lifelike. That said, in the last year or so I've gotten into digital, hi-res and DSD files, and I am amazed at the detail they bring. I was listening to a hi-res file of Rumours the other day, a record that I (and everyone else) have heard a million times, and I felt like I was hearing it anew. Brought the wife in and we goth commented how it felt like seeing HD TV for the first time. My feeling now is that there's no reason to be straight or gay on the question - I'm very happy going back and forth. Though I admit that something inside me takes a cleansing breath when I go back to vinyl.