Probably true, but largely!=100% Like Andrew mentioned, Rob Watts has been doing some really interesting work with very long tap-length (huge number of coefficient) FIR filters in an attempt to get as close as possible to an infinite sinc function (reproducing the original analogue signal perfectly, up to the Nyquist limit). He's been looking at effects that are below what any current equipment can measure - and below what any rational person would assume is audible, and yet (apparently) the increasing taps are still giving an improvement to the perception of the sound stage depth. If anybody here has heard the Chord Dave or M-Scaler, you'll know what an amazing job they already do on sound stage. The fallacy of relying too heavily on measurements is that even if we had the best equipment (we don't) and the best metrics (we often have no idea - e.g., current THD measurements don't relate well to actual music), in many aspects (e.g. transient resolution) the jury's still out on where the limits of human perception are to begin with. I'd bet there are some aspects of Peppa Pig on vinyl that would benefit from not having to contend with finite sample rates or reconstruction filters.