I have talked to Kevin Gray about this subject. A vinyl record can't be from the same master as a CD, or at least not in the same "burn condition". Vinyl simply can't handle the decibels as it's CD counterpart. They are, however, very close.
That said, it offers no explanation why an LP from a digital recording sounds better then the CD from a digital recording. I have witnessed this myself, and I have CDs that I have recorded from records that sound better then the commercial version of the same CD.
Go figure?
Wayner