The Nyquist/Shannon sampling theorem is proven. End of story, it's mathematically perfect. That of course doesn't mean that its implementation in silicon and volts back here in the real world is perfect. Signals need reconstructing (with limited tap length filters), levels need quantising (with limited voltage levels) timing needs to be recovered (with jitter imperfect clocks and transmission). There's a whole host of reasons why the function might not perfectly follow the theory.
Of course there's bugger all good science to prove which of these are audible.
Kuzma Stabi/S 12", (LP12-bastard) DC motor and optical tacho psu, Benz LP, Paradise (phonostage). MB-Pro, Brooklyn dac and psu, Bruno Putzeys balanced pre, mod86p dual mono amps, Yamaha NS1000m