I suppose one could use the Art and Architecture Thesaurus for the moment, but ARSC might have something better? They have a working group looking at a companion volume to DACS that's oriented towards sound recordings http://arsc-aaa.invisionzone.com/forums/index.php?showtopic=480 so they might be looking at thesauri/controlled vocabularies as well. There's a decent literature review here http://capping.slis.ualberta.ca/cap10/JohnHuck/litreview.htm .
From: Encoded Archival Description List [mailto:[log in to unmask]] On Behalf Of BUTTARS Grant
Sent: Thursday, May 19, 2011 9:11 AM
To: [log in to unmask]
Subject: Re: Distinction between analogue and digital archives in EAD
...Note that the values of @type here are simply drawn from my head rather than any standardised list (is there one?)