Physics accounts for much of the difference in sound.
A stylus tracking a record has mass and is hampered by inertia as it tracks a record and modulates to produce a signal. High frequency transients, if even present in the recording to start with, are essentially filtered and come across smoother as a result. It is a challenge for an amp to handle high frequency transients well. As a result, the micro dynamics produced from vinyl is less challenging to amplify accurately and the results are considered "smoother" and more pleasant by many as a result.
With digital, there is no mass or inertia at play. There can be jitter and other imperfections in the D to A process that affects the shape of the resulting waveform when samples are not converted properly at precisely the right time. The extent to which this occurs largely impacts the clarity of the resulting sound but the nature of the distortion is inherently different from that involved with records. When digital is done well, transients and microdynamics are more challenging for amps to reproduce accurately. When all this works well though the overall dynamics of the resulting sound is more vivid and lifelike than vinyl in general, IMHO.
A stylus tracking a record has mass and is hampered by inertia as it tracks a record and modulates to produce a signal. High frequency transients, if even present in the recording to start with, are essentially filtered and come across smoother as a result. It is a challenge for an amp to handle high frequency transients well. As a result, the micro dynamics produced from vinyl is less challenging to amplify accurately and the results are considered "smoother" and more pleasant by many as a result.
With digital, there is no mass or inertia at play. There can be jitter and other imperfections in the D to A process that affects the shape of the resulting waveform when samples are not converted properly at precisely the right time. The extent to which this occurs largely impacts the clarity of the resulting sound but the nature of the distortion is inherently different from that involved with records. When digital is done well, transients and microdynamics are more challenging for amps to reproduce accurately. When all this works well though the overall dynamics of the resulting sound is more vivid and lifelike than vinyl in general, IMHO.