A math theorem is a principle that can be proven with math. The Fourier Transform is a theorem. It has been proven by both math and in actual implementation - it's the basis of both digital and analog audio. Your alternative paradigms aren't consistent with Fourier. You're probably having fun with your fanciful imaginings but that's all they are. If you want to make actual progress you'll have to accept the math. Anything else is futile and more than a bit silly.
Let's make it more interesting. Shall we?
You likely know who Bob Stuart is:
Despite his lifelong achievements and indisputable expert status, audiophile community met MQA format he co-created with significant controversy, e.g.
I propose reading a peer-reviewed paper he co-authored:
And then telling us what Tidal did wrong to further stir up the MQA controversy. And perhaps what Tidal and others can do in the future to improve the MQA situation. You may think it can't be improved, and this would be interesting to hear too.
I hope the ensuing discussion would be very relevant to topic at hand, because Tidal and other "Ultra HD" music streaming services hasn't yet made a dent in LP sales, but I believe they may do so in the near future.