That is not correct. The reconstruction filter does reconstruct the original waveform, it does not matter whether it is analog or digital. Actually, almost all reconstruction filters today are digital. That's the whole idea of up-/oversampling (no matter if it's D/S-DAC or not), let's do the filtering in the digital domain because it is so much easier and better to do this way. You still need need an analog filter at the output but that has only to to cope with the remaining images at the upsampled rate.
A digital filter does not reconstruct the continuous signal, nor its frequency content. I mean, this goes without saying—as digital samples, it's PCM. The Pulse Code Modulated signal, not the signal. It's the signal with sidebands to infinity. We haven't recovered—or reconstructed—the signal yet.
Of course sample rate conversion in the digital domain mimics the components of ADC and DAC. That is, to sample rate convert from 48k to 96k, we could output to a DAC at 48k, then run its analog output into an ADC at 96k. But by inspection we can skip the domain (analog/digital) conversions and just up the rate (include the virtual zeros lying between sample impulses). That leaves us with the two bandlimiting lowpass filters (DAC, ADC). Also by inspection, we only need the lowest lowpass filter, which happens to be the one on the DAC when upsampling. Yes, that is the bandlimiting filter lowpass often called the "reconstruction filter" because it's what gets us from the discrete domain back to the continuous domain where we originally recorded.
But, for this use it's not reconstructing anything, it's just bandlimiting in the digital domain. If we move an exit gate to an entrance, we don't call it an exit gate anymore. A reconstruction filter is just a filter, like an exit gate is just a gate. "Reconstruction" is just a label to describe its job. But if we move it to the digital domain, it's not doing that job of reconstructing analog. No sense in calling it a reconstruction filter.
If that weren't inconvenient enough, when downsampling we actually keep the
other filter—the one in the ADC that's never ever called a reconstruction filter—because it's the lowest.
Look, this is a trivial point for this thread. If you look at my
website, you'll see I prefer to just call it a bandlimiting filter, allowing it to be seen as symmetrical with the ADC. But, you're telling me I'm wrong (I'm not), so I have to defend my position.