All digital audio is built around the sampling theorem, not the other way round
I wasn't singling out digital audio, but it's worth mentioning the use of oversampling to remove the necessity for analog brick wall filters in AD-DA conversions. Class D amplifiers don't require brick wall filters but they do still add multi-pole low pass filters to an already band filtered signal path for playback of a wide range of recorded music that's already passed through a diverse range of low pass filtering even before it leaves the mixing desk for digital recording and mastering.
For the record (no pun intended), my highest fidelity recordings are all high res 24/192 digital. To my ears they're the closest thing to real live music.