Recording digital to tape. What happens?

Recording a digital recording to analog tape and then reconverting back to digital is a not uncommon mastering procedure.
 
TL;DR? Tape sound “better” than digital (the noise of the tape helps).
 
Any properly functioning tape machine has a 3rd harmonic as its dominant distortion product (insignificant until you get to higher saturation levels), which imparts a 'warmer' sound, which is another reason studios continue to use tape.
 
I have always done and still continue to do tape transfers today. Tape sonics are very dependent on VU levels used when recording, fuller and with gains in dynamic power is the side benefit , lost is the typical electronic ping associated with digital …!


Regards
 
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