I have been looking into some
http://www.indiana.edu/~medpres/documents/iub_media_preservation_survey_FINALwww.pdf
http://www.indiana.edu/~medpres/documents/iu_mpi_report_public.pdf
http://www.arsc-audio.org/etresources.html
http://www.ahds.ac.uk/creating/guides/audio-resources/GGP_Audio_8.4.htm

http://hcl.harvard.edu/libraries/loebmusic/aps/sound_directions.cfm
http://www.dlib.indiana.edu/projects/sounddirections/facet/downloads.shtml
http://preserve.harvard.edu/guidelines/audiodig.html

Presenting the Collection, the tape and the digital manifestation.