"Details" in this context means zeroing in on
particular parts, or individual elements, of a whole.
In sonic terms, the various individual details one can pay attention to when playing back a recording can be something large and pronounced, such as the location of the singer in the stereo image, or paying attention to the drums, down to ever more finely graded details, like the particular timbre of individual drum cymbals, weather something is revealed to be brushed snare vs patches of white noise, the audible breaths of the singer, fine details in recorded acoustic or added subtle reverbs, individual voices in a choral, etc.
Adjusting the prominence/audibility of all these details is a function of mixing sound (and mastering) sound. That means that the ratio of detail is objectively laid down in the tracks - some sounds are objectively louder or softer than others, and therefore more
likely to be perceived as prominent or less audible. EQ is used all the time to make detail less audible (or even inaudible) or more audible/prominant. E.g. with EQ and volume, you can dig out the drum cymbals so they become more easily heard and prominant in the mix. Likewise, a speaker with an exaggerated upper frequency response (and certain dips) will make individual sonic details, like the drum cymbals, more prominent.
My point is, the 'detail retrieval' is not in the technology of either the recording or the replay, it is in the listeners imagination. His/her effort to identify unexpected properties. What else is a 'detail'? It'll better be defined (by you as the o/p) before a discussion goes peculiar ways.
Theory shall allow to make provable predictions (hypothesis)! Prediction: Once an audiophile is believably told that a 'system' is quite expensive, he will in short time be able to identify 'details' in a recording, because he is willing, due to the expenses, to put some effort in´to mindful listening.
Yes of course audiophiles can imagine they are hearing new details (when they engage in "mindful listening"). The error you are making is moving from "people can imagine hearing new detail" to "therefore hearing detail is imaginary."
That's just a fallacy. It's like saying "because someone can imagine a dog barking outside at night" therefore: "Dog barking is entirely about people's imagination." Of course it isn't. Dogs really bark, and people can hear that. Same with the fact that, while people can imagine differences in sound characteristics that aren't there - e.g. between AC cables in a system - that doesn't mean "differences in sound characteristics are imaginary." Speakers do have audibly different sound characteristics. Which isn't just due to "people's imagination" but which are there due to objective features of the loudspeaker performance.
If you want to talk "predictions,"
objective features in loudspeaker performance has been well established in controlled testing to predict people hearing differences between loudspeakers (and preferring some over others in blind listening tests). And just as "someone talking over someone else talking" can obscure the details of a conversation, so high level resonances can obscure or muddy certain details in the affected frequency range. Likewise, just as using EQ during production can obscure or enhance audible details in selected frequency ranges, for just the same reason, variations in frequency response can do the same for recordings played through different loudspeakers.
It's strange has heck to even have to write any of that...frankly....