Honestly, the audio standards of members here seem to be so high that I think most of you have very little to worry about. Now when you have two tape drop out on a DBX type 1, 2 inch 32 track tape you are transfering this is a problem. Happend to me. And DBX drop outs are a bugger! If it's a 2 db drop out DBX makes it 4 db. The drop out was on TRACK 1, 2, 3. The kick, snare and high hat. I was able to copy a similar section from a later part of the tape and paste in to the drop out portions. I did that a few years ago. It was seamless. So I wouldn't worry over the small details of recordings. At worst you might be off 0.5 db which you will not hear. The source is all important. Buy the best table, cart and phone preamp you can get. This is more important than: sample rates, 32 floating bit (Jesus!) or whatever.