We measure on the dB scale so that everyone can agree, and design gear and meters that are measuring by the same standard. Different types or formulations of analog tape allow more or less level onto the tape dependent on how much oxide is on the tape and other factors. Analog distortion is logarithmic, that means it starts out being tolerable and slowly gets worse. Once full code is reached, ugly distortion is evident with the next bit forced through the pipeline. This is why metering is so important.
Digital formats are very unforgiving when it comes to distortion.
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