Please repeat this when people say "there's no reason to use sample rates above 44 kHz". While it's true for source material, it should be properly caveated.
"greater than 44 kSamp/s", not "<44 kSamp/s"
"ADCs" should be "DACs". While it's still correct, it isn't on-topic.
But, a lot of popular music out there isn’t mastered for that use case (high end ABX testing). On the contrary, there are tons of CDs that are extremely compressed (in the dynamic range sense) so as to sound as loud as possible on the radio [1]. If you compare one of these CDs with an earlier (or even contemporary) vinyl release which has been mastered correctly then of course the vinyl will sound better!
Unfortunately, because we’re dealing with a Wild West of media, new and old, floating around in the marketplace we don’t have the luxury of a perfect ABX comparison, and so people will continue to buy and prefer old formats. It is for that reason that we can’t dismiss them.
For example, much of the great early Bluenote jazz was recorded by RVG in the living room of his parents' home in New Jersey. [1]
Until it is resampled in the noisy OS mixer and/or lossy compressed again to be sent over Bluetooth. Very few ABX studies consider the effect of such modern "digital signal chains", especially transcoding. It's much better to start with FLAC.
But saying this without mentioning the loudness wars misses the main force behind vinyl's staying power.
This is like making an argument for transistor guitar amps. They're better on paper, but tubes produce a type of distortion that is pleasing to many listeners.
E.g. when Dylan's famous 60's electric trilogy first came out on CD, at least two of those albums had to be remixed not for whatever possible artistical and/or money-making reasons [1] that commonly cause remixes to be done these days, but simply because the original master tapes (including the safety copies) had worn out through continuous re-pressings of the original vinyl albums.
[1] Though of course the switch to CD in itself was, while also undeniably a definitive technological upgrade, in some ways also a nice way of making people buy the albums again even if they already owned them in some other storage format.