such a design decision breaks the theory of digital audio.Not really, it presumes that subsequent filters (mechanical limits in your speakers and your ear, which respond per F=MA; inherent limits in subsequent components) achieve he filtering. There will be no aliasing after the DAC. Yes, there could be HF noise residue; but hearing is highly attenuated above 22 kHz (if present at all) anyway.
Just as a design decision not to band-limit the input breaks the theory.
That would truly violate Nyquist's paper.Without band limiting various forms of aliasing and their effects can occur.
Really quite different