Seriously ?vinyl is better than CD?
Did you not hear the crackle with vinyl? Even on the new ones?
Do you understand the meaning of the word "theoretical"?
A vinyl record consists of a groove with a near perfect encoding of the sound. The Problem is that it is an analogue encoding which means that a bit of dirt that falls into the groove cannot be distinguished from the proper sound. However, it is theoretically possible to extract almost the exact sound that was encoded.
A CD is a long string of numbers that sample the sound at discrete intervals. This means that all the information between two samples is lost and the actual sample can only be between 0 and about 65000. That gives a dynamic range of about 90dB. A CD represents a sound which is a smooth continuous wave by a series of points (only 65000 values). Fortunately, the human ear is quite a shoddy piece of work and it can't really tell the difference.
I much prefer cd's
And I much prefer mp3s because I can put those on my phone.