After a quick skim it reads like a number of other audio articles that twist the science to support an erroneous conclusion. For starters, you don't need 3 GHz of bandwidth to produce a clock with jitter below 346 ps, nor does the receiver need that much bandwidth; you need that much bandwidth to support a signal with a period of 346 ps. Pretty sure, though somebody will have to check my math, the period of a 44.1 kHz clock is greater than 346 ps. I get 1/44,100 = 22.7 us, or about 65,536 (2^16, imagine that) times greater.
I really doubt even those fancy DACs with ps-level jitter have 3 GHz clock bandwidths. All you need do is make sure the noise (jitter) on the actual sampling clock is low enough and the sampling point accurate enough. And note dither makes noise out of the lower few lsbs anyway.
Below is the aperture time for frequency charted for a number of converter (ADC or DAC) resolutions. The sampling rate actually falls out of the equation assuming a single sinusoidal signal. Random jitter greater than the aperture window will cause a 1-lsb error.
Another way to look at this is in terms of SNR for an ideal converter. The chart below shows the SNR assuming a full-scale input signal for the specified frequencies and how jitter affects it.
Finally, the
loss in SNR for a certain level of jitter:
Correlated jitter is a bigger problem, since it can cause larger fixed spurs, but even that is below audibility for most of us when buried in music. Amir has lots of data showing the impact of both I believe. I wrote a couple of jitter threads over on WBF I could copy here at some point. They explain it a little better.
HTH - Don