I played several BBC tapes into my PC (by connecting the tape recorder to the line in) and recorded them as .wav files. I then turned them into MP3s (64K Mono is the minimum) and then played them back into my BBC by connecting the BBC tape lead to the headphone socket of the PC speakers.
I reckon it will also be possible to connect the BBC to the headphone socket of the CD ROM drive, so therefore, it should be possible to store loads of BBC tapes on CD. I suppose you could also theoretically make music CDs with these tracks so that you could use an ordinary music CD player to hold BBC programs.
I have also directly connected my BBC to the PC soundcard in the same way and saved files directly to the PC, loading them back again into the BBC, cutting out the need for a tape player!
When the BBC misses a block, rewind tape does work if you rewind the media player a little. You will have to adjust the sound volume and tone occasionally.