The act of playing music is one type of action.
The act of recording, engineering, mastering and publishing are other types of actions.
All is related, but they are different activities. We can discuss whatever part of that chain we like. One part does not exclude or contradict the other part.
But they are different activities.
Another way of looking at it is yes, the quality of the piano matters in the terms of instruments. But the quality of the piano is irrelevant when trying to determine if there’s any inherent meaningful difference between CD, high res pcm, or DSD. The reason being is that the same high or low quality piano would be used in each recording. Therefore negating the piano’s significance in figuring out which recording format is better.