Audio is digital but it is still likely going to sound slightly different than the original 68k routine, even when you play it on the original Amiga hardware. In fact, even original 68k players may sound different with an accelerator card because of subtle change in timings.
If the routine is implemented correctly there's no reason for having a different sound experience but again you've to understand the replay routine first to be able to make it work as the original. No HW limitation here is what I meant.
Kamelito