Here's how I see it - yeah, if the digital release is completely the same as the CD, no need for a separate entry, but instead of putting links to digital releases on a physical release entry, I would rather mention digital release in the notes (specifying the distributor and price of course).
I say this because some of my earliest CD entries (probably just one or two) had the links for iTunes version, but those links were quickly deleted by a staff member, so in the learning process I figured this 'notes' approach would seem more appropriate.
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