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> All audio signal is _perfectly_ represented in a digital form

What? No. All bandwidth limited signal is. Which means periodic. Causal signals like audio can be approximated, with tradeoffs. Such as pre-ringing (look at sinc(x), used to reconstruct sampled signal — how much energy is in the limb preceding the x=0.)

Is the approximation achieved by filtering the 44.1kHz DAC good enough? Yes, yes it is. But the math is way more involved (i.e. beyond me) than simply "Niquist".

This popular myth that limited frequencies we can hear and limited frequencies in Fourier transform sense is the same thing is quite irritating.



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