The master tapes were not sampled. They are analog.
They are 15 ips 1/2 track stereo DBX 1 professional encode on Ampex Grand Master. The LPs were cut from these master tapes. The CDs I have subsequently remastered are indistinguishable from the master tapes, the LPs are not and never could be, since the spec of the master tapes are beyond the capability of LP.
Yes, the 44.1 sampling rate is perfect within the range of human hearing, or as perfect as the resolution of the human ear. There is the odd program that requires dynamic range beyond the CD, but that is far beyond the capability of LP.
I used this Revox A700 on location.
And this late model Brenell MK 6 late version with parabolic tape path. It is the silver machine.
Here is a 20 KHz wave form played from a CD on a 1984 CD player (a Revox).