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With a 44kHz sampling rate, one cycle of a 20 kHz sound wave will bethe
represented by only 2 numbers. So above 15kHz, the digital version of
sound is not a very good 'analog'.
Why not? As per the sampling theorem, a 44kHz sampling rate allows
one to "perfectly" recreate a waveform with frequency components up
to 22kHz, well above most everyone's hearing range. Even with just 2
numbers.
But I admit to not knowing exactly how the playback electronics
works. I'm assuming the CD is encoded at 44kHz regardless, and it is
up to the electronics to create the analog interpolation. I think
most recording is done at roughly 4x oversampling, but is
downsampled/decimated for the CD.
Nuances (aka filter shapes/bandwidths), economics of chipsets, and
audiophile arguments abound wrt these issues, and I admit I'm not up
on all that, but are they enough to thwart the sampling theorem in
its "first approximation?"