And I could bring forth many musicians who would tell you that digital recordings are more truthful to the sounds they are creating, even though "analog", with its limitations may have lovely euphonics. Who is right, them or you?
I could also bring forth many audiophiles who also prefer digital to analog, whether vinyl or tape or otherwise. Are you more right than they are?
And yes, throwing math is appropriate. Humans perceive sound, they don’t perceive electrical signals in a wire, or bits on a disk. You can call the science of human perception weak, but the science of what happens w.r.t. the storage and reconstruction of information, namely what is captured by that microphone and played back through the electronics, up to the speaker, that science is exceptionally strong, bounded by very robust science and math. As per your statement below, models change .... math does not. The math behind sampling, reconstruction, does not change because you add a human observer to the equation. Intentional alterations of a signal may change to suit preferences, but the math does not change.
In such a situation the factual bits are fuzzy but it may be a good
idea to maybe look at that end of things to get a better idea of how to
optimize the digital math.
The article throws no new light on the argument at all. We have known for some time that we can detect time of arrival differences in the ears to the microsecond level, and that neuron fire rates are fast. Literally no one is questioning. The whole premise of the article is that "timing" is limited to the sample rate of a digitized system .... a premise 100% false within the confines of a bandwidth limited system and no one has ever shown that our ears/auditory system is anything but a bandwidth limited system, and this article did absolutely nothing to disprove that it is not bandwidth limited.