I think the misunderstanding is based on the fact that we need >2 samples related to the highest frequency that occurs in a waveform. Natural sound wave has rather transient character and its frequency components go behind the 20 kHz audio band “limit” , so the accurate record and reconstruction needs appropriate sampling frequency. 96 kHz is usually enough, 44.1kHz is definitely not enough to get accurate sound record. Same applies to playback. Please note I am saying nothing about audibility.
Scientific link on audibility
Scientific link on audibility
AES E-Library » A Meta-Analysis of High Resolution Audio Perceptual Evaluation
Over the last decade, there has been considerable debate over the benefits of recording and rendering high resolution audio beyond standard CD quality audio. This research involved a systematic review and meta-analysis (combining the results of numerous independent studies) to assess the ability...
dx.doi.org
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