Unless your listener can hear frequencies above 22.05kHz, it's theoretically impossible because the sampling theorem says 44.1kHz sampling can perfectly reprodu

Unless your listener can hear frequencies above 22.05kHz, it's theoretically impossible because the sampling theorem says 44.1kHz sampling can perfectly reproduce all frequencies below 22.05kHz. Any differences within normal human audible frequency ranges must be caused by imperfect DAC. Agreed? (No, I don't have a perfect DAC, but if the audible artifacts are because of a DAC that produces less perfect analog waveforms below 22kHz when fed a 44kHz source rather than a 192kHz source, isn't that squarely the DAC's fault? It should also be made abundantly clear that this is a hypothetical. Is this actually a problem? Has anyone simulated an analog waveform from 44.1kHz sample, compared it to oscilloscope readings from a decent quality DAC, and noticed theoretically audible differences?)