This is where oversampling comes in, and you get CD players with 196khz 1 bit DACs - we mathematically shift samples to a much higher bitrate (at lower sample width), and then run it through a dac - that allows for a much, much gentler filter, as artifacts are shifted way higher in the spectrum. This is already a solved issue......(even if sales guys a decade or so ago tried to claim it increased resolution - oversampling was all about gentler filters and cleaner sound, not increased resolution, as we know that's impossible)
Oversampling only improves DACs (CD-plyers, sound cards), it does not solve anything for ADCs (mastering). When mastering a CD, the antialiasing filter still needs to shut off at 22.050 Hz and there is nothing oversampling can do to improve this.
You can use really long, linear-phase look-ahead FIR filters that are way better than the analogue IIR filters of the olden days, but the filter slopes still have to cut off between 18-22 kHz, which means some ~60dB+ per octave. A filter like this will always produce audible artifacts. This is pure physics and there is nothing we can do about this.
