True if you like every song on a particular cd then it makes sense to just buy it from a store with the cover art, etc. But I think you might be missing the point on downloading music.
Most people, including myself, usually only like a few songs from each cd, so it makes sense to buy only the songs you want and not have to pay for the 14 other ones you dont care for. And a cd single from a store usually costs about $5 last time I checked (if its even available). So 99 cents is not bad. I can buy 10 songs that I want and not have to pay for 10 whole cd's of filler music.
Just do the math:
10 songs at .99 = $9.90. 10 cds at $9.99 = $99.90
Also I dont agree on taxing blank cd's. Many people don't use them for music, only data and backup so why tax them?
Just another opinion. 
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