Far too many other factors to consider even though they addressed a good number of them. First and foremost is placebo because the sad truth is that much of the early digital gear just wasn't very good. Once that stigma is assigned it becomes a predisposition. The other is that digital didn't have any of the natural compression of say tape which has a saturation point and tends to sound warmer. People were recording with lower quality converters and at 16 bit which is fine, but they were also recording and mastering very conservatively and with the old school though. Just listen to early original CD releases compared to remastered releases and the volume is much louder....louder equals better to a lot of people including myself at times.
The really big one to me though is the public's tendency to classify MP3 and other lossy formats with CD or just assigning it all to "digital" where if you have good quality converters and use the right levels and use a lossless or low compression format the quality is very, very good. Just the difference between 128kbs and 192kbs in MP3 turns a track from unlistenable to great for me.
And lastly the fact that digital has made recording very accessible because of cost means that we went from a highly trained and skilled group of engineers and producers to any chucklehead being able to put out a track. We had a lot of bad recordings and still do sometimes. Another is that because of the ease in which we can manipulate audio from bad or mediocre into passable means that performances suffer....and any time you manipulate the audio in that manner you are going to introduce some kind of anomaly. Instead of working for a perfect take we have people editing a perfect take.
All good points. Especially the last one.