Hi. Sorry, no I have no axe to grind.
Yes I've worked in professional audio since 1983. What you are saying is 100% correct ...for recording music, not for playing it, they are two completely different things, so there's no point comparing the shortcomings of anything. This is how people have been brainwashed over the years to believe things that just don't apply to listening to music. Have you ever read the descriptions Schiit Audio writes for their products? ...that's them laughing at the industry & them laughing all the way to the bank. What do you think it costs to build expensive audio equipment? ...I think you'd be surprised. A cheap capacitor costs like 50c, an expensive one a $1. The difference in the cost of the parts to build a $500 amp & a $5,000 amp could be as little as $0.00
I understand the pros, cons & shortcomings of most systems, circuit types ect, but after a certain point it's all mostly mute for listening to music. But I do know that's not what you & probably most people believe.
As far as DSD goes (for example), yes there is a difference, but the difference has nothing to do with the high resolution of the DSD file, but the mastering practices used. If you down sampled a DSD file to 24/44 wav, there's no way in hell you could possibly tell the difference in a blind test because it's not humanly possible to do so.
Anyway, there's one thing that most people either forget or don't realize ...let's say you could hear 20kHz sound, what would be the point? It's just high pitched frequencies that the human ear doesn't enjoy receiving. Like a dog grimacing when it hears a dog whistle (which is only a 15kHz tone). Most of what we hear is around the 5kHz mark, there's nothing above the 15kHz range that we actually need to hear & if you could constantly hear above 15kHz (at volume), you would literally slowly go mad. Just to clarify, 5kHz sound has quite a bit of volume to it, but 20kHz is very very very soft & barely discernible even under perfect sterile conditions. A 20kHz tone is many dB softer than a 2 to 5kHz tone, so it needs to be increased by many dB to hear, so it's not possible to hear it within the context of music listening because it is drowned out by the MUCH louder lower frequencies.
It is possible to "hear" a single 20kHz-only dB increased tone when tested under ideal conditions by an audiologist, but again this has nothing to do with music listening.
My point is, there is no point as most people can't even discern different sounds around the 15kHz mark under music listening conditions. If you believe you can, that's fine. If we had dog ears, there might be a point to achieving ultimate clarity, but would it be enjoyable to listen to? probably not.
Have you ever spent time in a "Quiet Room"?, I have & it's one of the most disturbing experiences of my life. We humans are just not designed for digital quietness or digital noise for that matter. If you really want to improve your music playback, concentrate on reducing jitter, spend big $'s on speakers, 24AWG interconnects & 12AWG speaker cable (do not use common 10AWG speaker cable).
I'm all for people believing what they like, playing what they like & spending their money on things that give them enjoyment. I personally prefer playing vinyl records to CD's. The CD is obviously technically superior to vinyl by a very very long margin, but vinyl sounds better. Go figure?
Would I recommend spending $10,000 on home audio...no, maybe half that much or less & most of that would go on the speakers & interconnects.
Would I recommend spending $10,000 on recording gear...yes & even that wouldn't be anywhere near enough.
EDIT
As a side note, for the last 20 years or so, manufacturers have made a big hoo-haa about increasing the SNR ratio above 20kHz, but we can't hear any of it. Years ago manufacturers actually spent their time improving what we can actually hear in the 2kHz to 15kHz range, which is why a lot of older components sound sweet compared to their modern equivalents. Again with Schiit Audio, they only quote figures in the 20/20 range because anything else is just BS when listening to music.
(Edited)