A VHS physically can’t be better than CD audio. The tape would have to move faster than the VHS equipment is designed for. The Hi-Fi VHS audio system can come close to CD’s frequency range, but there is still about 70 dB signal-to-noise (compared to CD’s 98 dB), and there is always loss when writing to and reading from analog tape. CD is not destructively read, so any signal up to 22KHz will be reproducible the exact same way every time.

Hi-Fi VHS audio is nearly as good as CD audio (the best consumer analog audio format, in fact), but it’s not as good. The simple fact is that an appropriately comparably sampled digital PCM recording will always beat an analog recording. You can read about the Nyquist-Shannon theorem for an actual proof, but basically CD audio is near-perfect for almost every human’s hearing range (most people can’t hear above 20KHz).