Exactly.
So even if you were to connect some really fabulous audiophile-grade speakers to the headphone jack on your Mac, the audio the Mac produces is still limited by that sampling rate. That's why I don't think it would matter if you replaced all the caps in the audio circuit with tantalums, which often goes against the best advice from the audio gurus.
Agreed. I cannot tell the difference with my Polk Reserves, but I don’t listen that loud.
Now, if the caps were actually in the analog side of the circuit, I could maybe see someone hearing the difference, but they’d have to listen pretty loud to hear it. TI did some measuring that suggested you should still be able to get the full dynamic range of 16-bit down to 150Hz in the worst case with tantalums. Below that, it depends on a couple things, but it does mean that midrange and even upper bass should be unaffected. You’d get some additional noise/distortion in the bass region, but we are still talking about >70dB of dynamic range in the worst case.
But of course, the only way to know for sure would be to first recap with the same exact capacitor type and voltage-spec and capacitance, then record audio out from the headphone jack into a great quality audio recorder (I use a SONY D100, which is pretty fabulous), then recap with tantalums or your preferred replacement capacitors. Record the same exact audio from the headphone jack. Then compare in Audacity or TwistedWave while also doing a critical listening test.
I think it’d be a little easier to see a difference in the power filter caps with an analysis looking at the noise floor of a pure sine wave output. If there’s a measurable difference, it’ll show up there. Now I’m curious where the noise floor is on these machines. Old DACs of this era were actually pretty good, but it doesn’t mean there wasn’t sources of noise in the amplifier stage and it’s not like Apple would have done much to keep the audio circuit pristine beyond keeping traces short.
All that said, I’m generally more worried about these things failing short. Now I’m curious about the OS-CON capacitors and will look into them.