...I am educated in the science of sound reproduction, digital recording technology, and most especially, psychoacoustics. I was most surprised when my doctoral hypothesis FAILED as a result of the research project. I thought that the brain would round off the squares and any difference would be insignificant. We found quite the opposite.
I'm not slighting the Shannon Theorem, but it depends on Fourier transforms. Every tiem the sample rate doubles, you get closer; but effectively, you never reach the analog goal.
You are simply covering half the distance to the goal; split the distance in half a million times, but at a million and one, you are still only half the distance to the goal. You can never actually reach it!
The human ear 'samples' at intervals approaching 1 x 10^-24 seconds, as close as we can measure; there is not enough computing power currently on earth to sample a minute of music at twice that rate at this moment.
I suppose that the point is moot, anyway. Very little commercial music is still RECORDED in a pure analog environment, so the final product is 'poisoned' before it ever reaches the playback medium.