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and, from another reputable corner, Dan Lavry...back in *2004*
I lost count long ago how many times I've linked hi rez cheerleaders to this paper (and others of his where he fleshes his argument out). Lavry has a stake in this -- he makes highly respected ADCs. And yet the dominant engineer-side voice re: hi rez has long been the increasingly quackery-friendly Bob Stuart of Meridian.
I think you'll find Dan Lavry was cued into these ideas from @j_j just up thread. I think j_j's reasoning beyond frequency response of ears or music is theoretically steep filters with less than 4 khz for a transition zone can cause the filtering to spread energy over more time than the filters in human ears causing it to be potentially audible. So 48 khz with very good filters might be enough to avoid that. If we had response to 25 khz, and a 5 khz transition band for nyquist of 30 khz (60 khz sample rate) we should be golden on all that.
Hopefully j_j will correct any misconceptions I've had about that.