I haven't read the article but, just like always, the proof's in the listening. I've been experimenting around with hi rez downloads for a while now and while it's clearly superior to the sound I get from the best CD's and in most instances, better sounding than SACD's , the 96/24 files that I've got can't hold a candle to the Tape Project tapes. In fact, if these titles were available on 180 gm vinyl, I'd probably prefer that. The best sounding downloads are the ones that have been created with hi rez files in mind from the get go. The Linn Records flac files for example gets closer to good vinyl than any other digital IMHO. But of course, all these flac files aren't created equal. Some sound significantly better than others. The most recent Linn recordings sound much better than their earlier releases. The same goes for all the other download sites.
The better sounding downloads are all from smaller labels just like the Tape Project. And just like most of the earlier audiophile vinyl labels, you won't find the artists that you want. And beware of redbook cd's that have simply been upsampled. They don't sound much, if any better than a decent cd. But these downloads are worth trying out (if you have a nice DAC capable of 96/24).
I don't think that any reviewer would say that any of these downloads (which are better than any digital disk I've heard,.. BTW the RR hi rez disks are data disks and the same as a download would be) are even in the same ballpark as the Tape Project tapes if they've heard them (let alone the fact that we're getting Bill Evans, Sonny Rollins, David Oistrakh etc...).
Analog media always has another thing going for it. It was developed at a time when folks didn't {think they} know all the things that make a recording sound real. So analog just kept on evolving as the decades passed. With digital, there's a ceiling on the nuances that the math found worth saving in the original recording. With analog, there can be advances in what is pulled off the media which may reveal more and more of the subtle stuff that makes it sound real. I don't mean to discount the fine work that Flux Magnetics has done to make the extended response head the best in the business, but if there's demand, I'm sure there's even more to be had off of these tapes.