Vinyl Digitizing Tips

As long as you're spinning an LP for your listening pleasure, and if digitizing it at a resolution of 24-bit/192kHz is transparent to the analog source, why not record and store the LP on your computer at that high sampling rate for future convenient playback via iTunes or for iPod use, or for burning to CD-R? And, while you're at it, why not record the LP unequalized and apply the RIAA curve in the digital domain, where you're not dependent on capacitors and resistors that are imprecise to begin with, and can drift over time? With no drift of phase or value, the virtual filter's results should be better than with any analog filter. And in the digital domain, you can program in any curve known, and select it at the click of a mouse. Aside from the sweat equity invested in programming it in the first place, it wouldn't add a penny to the program's cost.