So you have not done a direct comparison?My comment was in respect of upsampled streams. It is my belief that the 44kHz cut off was the big problem with digital and why vinyl to many sounds better.
You can upsample a digitised copy of an analogue LP as much as you like but if the original sample was at 44khz then you cannot put back what isn't there (and in my comparisons my DAC upsamples to 192khz).
The problem comes from the poor masters and poor conversion to digital of the majority of Analogue recordings (with the exceptions such as those I mentioned above).