> This is theoric considerations, not practical.
With all due respect, there is nothing remotely practical about the theoretical ability of any medium to record frequencies above 22Khz. Do you play your CD4 quadrophonic records to your pets? On what? Ribbon tweeters?
Furthermore, the ability to perceive dynamic range attenuates with frequency. So once again, you are back at the limits of human hearing, even if I accept what you say about the theoretical DR of vinyl. And what if what you say is true? Can you show me any recording with a dynamic range exceeding, say, 70dB?
It is also relevant that the dynamic range of vinyl is a function of the circumference of a track, and decreases as the record plays. It also decreases every time you play a record.
And what you say about DACs has not been true for many years. These days, even run-of-the-mill DACs employ oversampling.