Would you agree that a trained human could identify artifacts produced by an imperect conversion process? If you lean "yes", then that's your answer: AD/DA is not a Rust function perfectly implementing the Nyquist theorem, it's a collection of physical components many of which introduce artifacts into the audio path. This thread is not about the theory of human hearing, the electronic components are literally imperfect.
Can you give any examples of people identifying these artifacts in a/b tests?
Who has the best ears? What can they detect?
They're no more imperfect than the pickups on an electric guitar, the assembly inside the microphone, the circuit in the compressor and everything else in the analog signal chain that exists long before AD happens.