I know well the technique (I have used 24 bit ADCs such as CS5361 that internally are 1-bit with 192+ kHz oversampling). I could do the maths, but I don't think 44100 Hz are enough to cover e.g 120 dB that a good ear can hear).
Fs only needs to be strictly above 2*Nyquist for whatever you want to encode. Oversampling is a practical requirement for ADCs and DACs as an *implementation detail*. The end result is still a black box that takes analog in and spits 48kHz out.
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The fact that the *practical* way to make a near-ideal ADC or DAC is by resampling/filtering digitally first is irrelevant. That does not change the fact that 44.1kHz/48kHz digital audio is and always will be sufficient to encode all the information.
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This has nothing to do with dynamic range. Dithering is required in order to have *consistent* quantization noise (a flat white noise floor) and to be able to encode the content with zero distortion. Dithering per se is not a perceptual hack.
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