Applying Nyquist theorem to digital vs. analog audio quality
The Nyquist-Shannon reconstruction theorem applies to perfectly bandlimited signals and perfectly flat reconstruction filters.  Unfortunately, neither exists in the real world.  Nor do digital system that use an infinite number of bits per sample to avoid quantization noise.

The headroom allowed by using higher sample rates than 44.1k may allow a closer approximation (for the bandlimit and reconstruction filter response) to the required perfection.  So does using more bits than 16 to reduce quantization noise.

But analog recording is also not perfect, as noiseless analog recording media and head amplifiers do not exist (because of the existence of atoms and non-zero K temperatures).

So there can be a trade-off.  Choose your preferred sounding reproduction artifacts(s).