[smat]

While the ideal filters have an infinite long inpulse response and are therefore „non realizable“, shorter filters simply increase the noise level. With filters of 100ms length you are already at SNRs that is far from what any human can handle (think of hearing rustling leaves while standing next to a jet engine).

You will however need to accept delay from the lowpass filter, which is fine for music reproduction.

So while these effects are measurable with very expensive equipment, they are in all metrics orders of magnitude better than any analog equipment.