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.
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.