Comment by speak_on

As I responded below, you are confusing math with physical reality. A true 44.1 kHz converter can't realistically capture frequencies ~18-20 kHz due to the limitations of filters used in the process. A perfect lowpass brick-wall filter just does not exist - they all introduce artifacts, which a trained ear can identify. You don't need to be a dog to hear the difference, just someone who does not assume that Nyquist theorem can be magically applied in the real world (and, ideally, someone who utilizes high quality converters with oversampling).