Remastering is desirable after transferring from tape to CD or other digital formats.
I remember when CD’s came out companies like the Rhino record label put a lot of effort into remastering.
Home transfers are often necessary when records are out of print. They do need some clean up.
I got satisfaction from transfering a scratched record with hiss and pop. Clean it up software. The digital is still much better than the old beat up record.
Of course a company like Rhino has much better tools to remaster.