Earlier quoted context omitted.
44.1KHz is not the output frequency; it's the sampling frequency from which an unambiguous 20KHz signal (of sufficient amplitude) can be reconstructed. So your calculation needs to take into account that the maximum peak resolution is 20Khz (and that 16 bits may not have sufficient amplitude sampling resolution to accurately interpolate the waveform peaks even if their frequency -- their spacing rather than their pos…
Completely agreed about 44.1kHz being a sampling rate. To make the rest of the numbers nicer I'm going to pretend we're talking about 40kHz sampling for the rest of this comment. It's clear that you can't distinguish between a 0-degree phase shifted 20kHz signal and a 0-degree phase shifted 60.0kHz signal (I thought we weren't going to talk about Nyquist here). However by the same token you CAN represent a 90-degree…
Given the speed of sound through air, how does a ~23usec time offset compare to the involuntary micro-movements of the head of a typical conscious human?