Two reasons. First, the 2017 vinyl pressing of Low (while excellent) is subject to physical limitations: inner groove distortion, off-center pressings, and surface noise. The FLAC 24-192 file removes the physical friction while retaining the mastering philosophy of the vinyl cut—namely, the dynamic compression curve (RIAA equalization).
However, the digital release accompanying the box set—specifically the version—was a revelation. Unlike the 1991 Rykodisc CD or the 1999 EMI remaster, the 2017 high-res transfer was cut from the original master tapes by Ray Staff at AIR Studios. But crucially, the FLAC 24-192 digital file is not merely a CD rip; it is a direct digital transfer of the vinyl master cutting. David Bowie - Low -2017- -FLAC 24-192-
This is the ultimate test. The low drone (a synthesiser played through a guitar chorus pedal) rumbles down to 30Hz. On standard MP3, this rumble is either missing or muddy. On the FLAC 24-192, the drone is tectonic. When Bowie’s treated piano enters with the haunting descending melody, the spatial separation between the deep bass and the high piano harmonics is vast. You can hear the sustain pedal moving on the piano stool. Part 5: The Vinyl vs. Digital Argument One might ask: If this is a rip of the vinyl master, why not just buy the vinyl? Two reasons