Let's look at your example and how I do it. You need 3 fields and 3 rules for [Bit Depth], [Sample Rate], and [Audio Media]. The first 2 are standard fields, but the third one needs to be a custom tag that you create since there is no standard tag that contains that information. It would be a non-relational string and have values limited to certain values that you add, like CD, DVD-Audio, Vinyl, Download, that identify the source of the track.
The first 2 rules are numerical fields, so the rule is equal to, greater than, less than, etc. The third rule would use Is and you select the values you want from the drop down, like DVD-Audio and Download, but do not include vinyl. So, you end up with 3 and rules. No or rules needed.
Bit Depth is 24
Sample Rate is 192
Audio Media is DVD-Audio;Download (selected from dropdown list)
Alternatively, the third rule could be set to Is Not Vinyl if you wanted to include everything but vinyl.
Another way I use to identify digitized vinyl is to store them all in a folder called Vinyl and then use a rule that Filename (Path) Contains Vinyl or Filename (Path) Does Not Contain Vinyl. That way you do not have to maintain the custom field, but it does mean you have to store your digitized vinyl in a specific folder.
Hope that does what you want.