An mp3 is a compressed form of data. It's not the full spectrum. It's never going to sound as good as a record. I think one thing people forget is that every technological advance we fetishize had its place in time. CDs are usually an hour long because that's the amount a CD could hold - not because that's the optimal amount of time for any given musical expression. Side one and side two? That's a product of vinyl. But that's not necessarily dramatic form - you could argue that that was three acts.