One fact which I have described in my blog, is that when Audio Engineers set the sampling rate at 44.1kHz, they were taking into account a maximum perceptible frequency of 20kHz, but that if the signal was converted from analog to digital format, or the other way around, directly at that sampling rate, they would obtain strong aliasing as their main feature. And so a concept which once existed was called ‘over-sampling’, in which then, the sample-rate was quadrupled, and by now, could simply be doubled, so that all the analog filters still have to be able to do, is suppress a frequency which is twice as high, as the frequencies which they need to pass.
The interpolation of the added samples, exists digitally as a low-pass filter, the highest-quality variety of which would be a sinc-filter.
All of this fun and wonderful technology has a main weakness. It actually needs to be incorporated into the devices, in order to have any bearing on them. That MP3-player, which you just bought at the dollar-store? It has no sinc-filter. And therefore, whatever a sinc-filter would have done, gets lost on the consumer.