Tape also tends to suffer from wow, flutter, and other tape-motion irregularities, irregular low end response and inability to cope with high levels at high frequencies, none of which apply to digital recording, especially if you record to uncompressed file format. But you are right that the lack of hiss is by far the most obvious difference if you compare with a good tape recorder - and the Sony Walkman Pro is/was an exceptional tape recorder.

Anahata