Earlier quoted context omitted.
The Shannon-Nyquist sampling theorem only defines the sample rate to perfectly reproduce a signal of a certain bandwidth. It says nothing about noise, distortion, dynamic range. In these areas it is impossible to create a "perfect" DAC, although granted the best DACs are indistinguishable from perfect as far as human perception is concerned.
I'm unfamiliar with the mathematics involved, but this is what Wikipedia says the theorem states: > If a function x(t) contains no frequencies higher than B hertz, it is completely determined by giving its ordinates at a series of points spaced 1/(2B) seconds apart I took this to mean that it's any continuous function x(t), including amplitude information. I took a quick read through the proof and that's correct as f…
Wires without resistance, capacitance and inductance. Resistors without capacitance and inductance. Capacitors without resistance and inductance. Inductors without capacitance or resistance.
While we're at it, semiconductors with perfect linearity and so on and so on..
I'm not going to argue that audiophiles generally achieve much of these, or even that it's especially important for the perceived audio quality.. But, perfectly recording and reproducing anything is still not possible, not in audio, not in video.