There's a lot wrong with your post there. Human ears are less sensitive to lower frequencies. Amir has talked about this in one of his videos.
When you say "a sound has to be sampled only twice in order to be properly reconstructed" I don't think you understand what "properly reconstructed" means. It does not mean it's going to be perfect.
I'm not a sound engineer or electrical engineer and I know those two things. Don't be ignorant.
I'm sorry, but it appears that you don't know what it is that you don't know. A couple of points that might amplify or clarify my prior comment:
1. We are indeed less sensitive to low frequencies - but we are also less sensitive to high frequencies as well. So the variation in human hearing sensitivity has exactly zero impact on the point I was making.
2. Our hearing sensitivity is not linear, nor is it a simple up or down gradient from low to high frequencies. We are most sensitive between about 1-5kHz, and even in that narrow range of the greatest human hearing acuity, 1kHz sounds are always 5x higher "resolution" than 5kHz sounds because the 1kHz frequencies are sampled 5x as much, regardless of the sample rate. And once again, no one says 1kHz sounds are "higher res" or higher fidelity than 5kHz sounds in all our digital recordings.
3. Lest you think, "well, 5x as much sampling of 1kHz sounds vs 5kHz sounds isn't very much of a difference in sampling," remember that upsampling from 44.1kHz to 96kHz only represents an increase of about 2.2x in the sample rate, meaning most sounds will get sampled only 2x as much and some will get sampled 3x as much. So, as I noted previously, all of our digital recordings already have sounds that are "upsampled" compared to other sounds, even within the narrow range where human hearing is most sensitive.
4. Of course analogue reconstruction of a digital sample is not going to be perfect - that's why I wrote "properly reconstructed" rather than "perfectly reconstructed." But what you are missing is that the "imperfection" is only noise. This "imperfection" has absolutely nothing to do with sample rate. It has to do with the bit-depth. Now, it is true that if you upsample from, say, 16-bit/44.1kHz (CD quality) to 24-bit/96kHz (typical "high-res" quality), you will go from a bit depth that provides just over 96dB of signal-to-noise ratio to one that provides just over 144dB of signal-to-noise ratio. However, the problem with your claim there is fourfold:
a. First, 96dB is already plenty in real-world listening situations - if you listen on speakers in a very quiet home listening space, you will not be able to detect the difference between 16-bit and 24-bit reproduction. On headphones at very loud volumes you might, but still the chances are very slim.
b. Second, no stereo reproduction systems that I am aware of are capable of producing a S/N ratio equal to 24-bit. The most we can get is about 21-22 bit.
c. Third, the majority of 16-bit sources have been dithered down from 24 or 32-bit (it is useful to record, mix, process, and produce in higher bit depths because of all the processing steps, which can add many steps of recalculation/alteration of the original digital recording data along the way). And that dither is almost always noise-shaped, so that it provides an effective noise floor of -120dB rather than -96dB (by shifting some of the noise into those low and high frequency areas where human hearing is far less sensitive).
d. Finally, and most importantly for this particular discussion, increasing the bit depth via upsampling from 16-bit to 24-bit (or 32-bit, or 64-bit) simply adds a string of 8 zeros (or 16 zeros with 32-bit or 48 zeroes for 64-bit) to the original 16-bit PCM word for each sample. It literally does nothing to reduce the noise floor - only recording at higher bit depths in the first place will give you a lower noise floor. And again, if you record in 24-bit and then dither down to 16-bit using noise-shaping dither that's available even in consumer-grade and free/open-source digital audio software, you increase/degrade the noise floor from -144dB to -120dB, and both are beyond the range of human hearing so there is zero functional difference.
The bottom line is that higher sample rates do not increase fidelity, reduce distortion, or have any impact on noise. So I would say you are applying a misunderstanding (or I guess multiple misunderstandings) of digital sampling theory in making your argument.
I am not a professional engineer either, and as always I am happy to be corrected by any of our more knowledgeable friends here at ASR.
Thanks!