A scan is just a digital photo of the negative or print, it's no different than a photo taken with a digital camera.
A scan IS different from a photo taken with a digital camera. A good scan actually captures more of the essence of film: the grain and contrast. Medium format film is notable not for its lack of grain, but for the small, subtle way it affects the image. 35mm films like Tri-X have their own particular granularity which can be used for artistic effect.
While it's true that you can push a button and get "Tri-X" or whatever granularity you want, it's not the same as what film really has. It's just a fake approximation.
The other issue is color. Digital cameras have their own peculiar color balances, often presenting florescent greens, yellows, and reds. Many color negative films such as Portra, the color balances of which were developed over decades, can be much more pleasing and neutral. You can try to copy this with a digital camera or software, but it's not easy. A good scan can, right off the bat, quickly deliver this color balance without much fussing.
Lastly, contrast is very different with scanned black and white versus a digital camera. You can twiddle endlessly to get all of the tones of a scene in a certain balance with each other, but in the end it may be easier to achieve this simply with the right film. That's why the passing of Plus-X is regrettable: you could immediately get a beautiful contrast range from a scan.
Digital cameras do not equal digital scans. And let's not talk about darkroom prints...