Hi George, I am amongst those who cannot hear any displeasing high freequency artifacts or limitations in some -- and by no means not all -- class D amps in current production. I would include at least:
Rowland M925 and 825 (both based on NC1200), Continuum S2 (Pascal M2-Pro).
Bel Canto Black (NC1200 derivative).
Merrill Veritas (NC1200).
Conversely, a number of older amps, like the old Rowland M501 and 201, and the NuForce did display modrate to severe audible limitations.
It is also worth mentioning that even the best class D amps can sound limited, oscillating between screetchy and tubby until break-in is complete, which unfortunately can range between 600 and 2000 hours, depending on power conversion module and amplifier design... THus, breaking in a class D amp can be an exercise in extreme patience and anxiety control *Rolls eyes!*
Yet, As you are mentioning the switching frequency as a probable cause of limitations that you perceive, would is your estimate of the switching frequency one would require to push any such artifacts into the inaudible stratosphere for good?
Saluti, Guido