The theorem IS NOT directly related to the reconstruction of the analog waveform between 20Hz and 20 KHz, and THAT is one of the primary reasons Hi Resolution sounds better.
Your argument continues to overlook the density of the bits regarding the analog waveform. The theorem, as stated earlier, can apply, and High Resolution will still sound better, due to more precise reconstruction.
Recommend you study up on the digital to analog conversion more, and pay attention to ALL the filtering aspects, and why the denser bit pattern helps with resolution.
Please read the following link, and it clearly explains WHY it is better.
I don't think so -- first, that paper contains the following statement:
"When digitizing an analog signal, better resolution (higher fidelity) may be achieved by
increasing the sample-rate (number of samples per unit of time), the word-length
(number of bits per sample), or both."
THAT is simply untrue, per the Nyquist-Shannon Theorem. Any sampling rate greater than 2x the maximum frequecny being sampled encodes the original signal 100%. That is the essence of the theorem, and the basis for digital signal processing, including audio analog to digital conversion. Oversampling provides no additional information in the digital bitstream. None.
Now, if you go on to look at the other side of the coin, the digital to analog conversion, the Theorem still holds, but with a couple caveats:
1st, N-S theorem as it applies to reconstruction of the analog signal from a bitstream involves summing a series of sinc functions. Most (all?) DACs use square waves, though.
2nd, 100% reconstruction of the original signal is only guaranteed when the sinc functions are summed over infinte time, as each sample contains information about the entire waveform. Real devices, of course, can't do this.
So, you might think that these two caveats would imply that more bits equal better resolution, at least in the DAC side of the process -- except that the error terms due to both of these issues are well beyond the audio spectrum! In other words, you can't hear them.
A finite series of square waves can approximate ANY sine function (and thus sinc functions). I believe it's been shown that as long as sine waves up to at least the 5th harmonic of the fundamental frequency are included in the series, any error terms again exceed the audible bandwidth.
There are similar results for the required amount of time over which summing occurs in the DAC.