i read somewhere that the digital harshness attributed to early cds was down to lazy engineers using pre riaa equalised tracks as the master recordings. for vinyl this is ok as the phono stage contains the stuff to de-riaa the recording however cd's do not so you end up with bright upper frequencies and no bass - exactly the symptoms of early digital.
This must be myth - the effect of RIAA is massive and would be totally unlistenable by anyone's standards.
The early digital sound had far more, in my view, to do with the truly huge distortion figures, under music conditions, of early CD player / DAC implementations. Many of those early players actually give me a physical headache.
Most early DAC implementations were highly non-linear at low level, producign more distortion than original signal. The distortion spectra extended right across the audio band, which is a classic state for audibility.
It's the same effect as a cartridge mistracking; the distortion level of a vinyl system can easily be as high as 1% under normal playback, but the spectra are low-order and not very audible.
When mistracking the % changes by surprisingly little, yet the spectra extend to a very high order and it sounds terrible.
Andy.