+1 Given that in fact the 44.1 filtering can be done well enough* , historically it may not always been the case ( in the early dawn of digital hence why this idea persists ).I think he's fighting the people like me who reckon CD does it all and there's no point in higher bandwidth for playback.
Most of amir's DAC measurements show no real issues and NTTY's CD player measurments show similar results .
* the small passband is(was) a technical challenge , but its does not lead to the conclusion that this requirement is not met by almost all equipment ?