The reconstruction filter at the output of a DtoA effectively construct a segment of a 22.05KHz sine wave between every pair of samples it is sent. I
Why is it necessary, when the rest of the chain, from the D/A output to the brain, is low-passed?
I suggest two reasons:
One is to present a clean signal to a measurement system which bandwidth largely exceeds the audible range.
Another is to prevent distortion due to slew-limiting.
I surmise if we presented the raw output from the D/A - which is actually the dreaded "stairstep" signal - to a measurement set-up with a circuitry that has enough BW, followed by a brickwall filter, there would be no need for any other reconstruction filter.
The reconstruction filter is needed because of the need for neat measurements, and because amps do not behave well in the presence of glitches and tweeters do not like receiving ultrasonics.
As for the audition, I don't know how it reacts to a dose of ultrasonics. I know it has no effect when produced by an ultrasonic whistle (used for dog training), but there may be effects with prolonged exposure.
Indeed, having a well-defined recon filter is a better solution than relying on the various uncontrolled parameters of the listening chain.
A number of commercial D/A's offer a choice of responses of the recon filter. Some claim hearing distinct differences between modes. They do measure different.