Well if there was zero actual sound energy to be filtered, it wouldn't matter. The reconstruction filter is to prevent aliasing, where energy above the cutoff frequency would get folded back down into audio frequencies making the sound yucky.
My question should be rephrased as
"IS THERE enough energy in actual recording situations that it would matter if you removed that reconstruction filter and its allegedly deleterious effects?" I've never seen a measurement of such. If someone could measure and post data it would be very cool!* How to do so accurately...???
At say 96 kHz with a 48 kHz cutoff, how much energy above 48 kHz is even in the studio? That I have no idea. But recording microphones, my recollection of their specs is they die before 48k anyway. And and, even if there
was energy up to 96k a dim corner of my time-to-go-to-bed brain says those frequencies would alias down into the ultrasonic range anyway and not be audible.
*some searching turned up
https://hal.science/jpa-00230587/document whose data would seem to indicate very low ultrasonics but that is a significant extrapolation, not measured.
This
https://www.mdpi.com/2624-599X/1/4/48 suggests recording in public places *might* run into problems...mmm...