The difference in practice between a theoretical limit and a real limit is, of course, immaterial...

At some point the original signal becomes hopelessly obscured for all intents and purposes and even if you give a few orders of magnitude away digital (well implemented) still comes out smelling like a rose. I do think digital has some time to make up before the level of sophistication is reached that analog systems have simply due to the years of effort that have gone into maturing them, but I think digital is getting there.

I still maintain that most of the issues with redbook CD are QoI and not actual limits of the format. The human ear has finite resolution, once we can resolve below the width of a hydrogen atom there's no more to listen to.

Just IMO and YMMV, etc.