Individual copies of LPs can differ in sound—say for example a different number or locations of occasional pops and ticks—but non defective CDs made from the same master all sound
exactly the same to all people through all systems. There is no "better". Making a CD that's supposedly "24 karat gold", for example, [
as DCC seems to claim] has zero impact on the sound. This, for example, is baloney:
"
Our 24 Karat Gold discs reproduce the ultimate sound of a classic recorded performance without the digital harshness and irregular plated surfaces of standard aluminum discs. "
If they indeed used an original master tape instead of the standard CD using one that is multiple generations away*, or they used the exceedingly common trick of duping consumers into thinking they are getting "better" simply by subtly manipulating the level of the recording a fraction of a dB, then sure it can sound, um, "better". [In the case of level manipulation it actually just sounds
detectably different and careful readjustment of playback volume would instantly erase that, um, "benefit".]
*Ostensibly Phoebe Snow, or any artist for that matter, wants their music to sound good so why on earth would she say, "When you initially release this on CD it is important to me that you don't use the original master tape and instead use one that is multiple generations away from it." ?!