If there is any interest, this is probably the best single article I have discovered that explains digital audio. It is not light reading nor heavy reading. Dan, who put it together obviously put a lot of time into it. It is almost 20 years old so comments about processing power are no longer relevant, but everything else is. I have come across many articles on digital audio written by less technical people. They get the basics right, but they often make mistakes and they never go into the depth that this article provides. You may need to read it 2 or 3 times to understand well enough, but if you do, it will dispel a lot of misconceptions about digital audio.
https://lavryengineering.com/pdfs/lavry-sampling-theory.pdf
If you have any questions about the article I will try to answer them.