[function_seven]

Regarding your question about the wall of tone generators:

I imagine a pair of microphones inserted into the ear canals of a dummy head should be able to capture what a real person sitting there would. Once the signals are captured, and assuming perfect frequency response of the microphones and noiseless transfer of the signals to an ADC, 44.1kHz would absolutely be enough to perfectly encode the 20Hz frequencies.

I put emphasis on the frequency response of the microphones. They’d have to match the frequency response of the human ear. Meaning they would not capture ultrasonics, just like our ears don’t.

I am less sure of the math behind bit-depth and how it relates to our own dynamic range. I also agree that if you intend to transform the recording, mix it with others, etc, then go ahead and encode at higher bitrates and even with a higher frequency (both mic and ADC sampling). But the final product, being sold for direct listening, need not be sampled at a rate that’s beyond our hearing. No more than a video recording should be able to encode colors in the ultraviolet spectrum (A better analogy than my previous one)