For those interested, here are a couple of links to archived prosoundweb discussions on the topic of impulse/transient response in band-limited systems (mostly layman's terms discussions):
PSW Recording Forums: Dan Lavry => micro-timing in low sample rates PSW Recording Forums: Dan Lavry => the "high frequency transients" fallacy
And for those more technically inclined,
Continuous-Time Sigma-Delta A/D ... - Google Book Search