The converse is also true: If a sharp transient is steep enough to require a frequency capability higher than 20KHz, then so is the device that creates that transient, the device that records it, and the medium that distributes it, the system that plays it back, the speakers, and the ears of the listener. It's those ears where it all comes home to roost, even if we solve the problem at every other link in the chain.Above 20kHz there are harmonics of audible signals. Also if you learned advanced calculus, you know that there is a dependency between signal raise time and frequency range. Sharp transient cannot be reconstructed if frequency range is limited. The same limit is the source of pre- and post-ringing of filters. I do not know how brain processes audio, but if you are trained, you can hear distortion sourced from brick wall filter. Some music content makes it easier, other harder. But it is always there. 20kHz limit may be good enough if analog source is limited to 10kHz or less above noise level, but if source has content up to 20kHz before brick wall in ADC, you will hear the difference. Ideally to avoid issues with filtering sampling rate should be more than 5 times higher than source content above noise level. In that case physical limitations of filtering will have very little impact on ADC (or digital downsampling) process. But this is NOT a topic of this thread. Let's go back to R2R tape vs. vinyl.
I've looked at a lot of waveforms of recorded music, including music that I've recorded. I've never seen a transient in a recorded signal that was anywhere near as steep as, say, a record pop from a scratch on the vinyl. And yet my system, even when constrained to 20 KHz, is fully capable of making that distinction.
But your statement that one will hearing the ringing of a steep filter set to 22 KHz (and let's put it where it happens) just because the musical content exceeds 10 KHz is unevidenced, unless you engage unrealistic and specialized listening techniques.
Rick "whose TEAC A4300 runs out of steam at about 22 KHz" Denney