Any perceived difference isn't due to any technical superiority of vinyl though, more often it's the other way around: you can't dynamically compress audio as much and still have it playable from vinyl, so there's often a different, more dynamic, master/mix going onto the vinyl.
Sighted testing and different audio levels are other common sources of perceived vinyl superiority.
Many people enjoy the ritual of grabbing a vinyl and setting it up for playback, having physical access to coverart and maybe lyrics, which are entirely valid reasons to prefer vinyl, but that isn't audio quality.
I found the deficiency that bothered me most was the analog portion of the ADC. Once that has muddled through the capture process there's not much that can be done regardless of DAC upon playback.
Besides that, the original engineers, working closely with the classic rock musicians (or scrutinizing conductor) during the original recording & mastering of their potential smash hit record, were probably paid about 10x relative to a digital mastering re-engineer decades later. Or if the artists were not established hitmakers, worked about 10x as hard to try and make it come true. Sometimes both, since you need to improve the odds all you can technically if you want to better leverage the fundamental popularity contest.
Naturally the analog section on playback can also be a nasty issue for both digital and vinyl sources.