The only sensible explanation then is that the people who advocate high sampling rates simply haven't worked out how to do digital band-limiting filters that you can't hear. In other words, super high sampling rates mostly benefit badly designed DACs.
I think you are referring to designers/engineers. As an end user, I would definitely recommend people focus on high sampling rate and bit depth files from the likes of hdtracks.com not because that makes them sound better but because in my experience high sampling rate/bit depth including DSD files seem to have a greater chance that the recording/mastering quality are better than those at lower rates such as 44.1/16 bit files. I don't know why that is, but that's unfortunately what I experienced so I am willing to pay more for those.
I can't help but see a parallel with feedback denialism though. There too, I've yet to run into someone with solid grounding in control theory who then goes on to say "but I avoid it in audio amplifiers". That just never happens. The honest thing for designers of non-feedback amps would be to say: "well feedback ain't my strongest suit, so here's the best I did without it. Hope you like it." If they did that, I'd probably even say "great, let's hear it".
I don't know about you Bruno but I am sure you are much smarter than I am and probably a lot of so called designers/engineers too. When I was doing my EE degree with control theory as one of the two options I found control systems theory, like communication theory, were very difficult to understand in terms of their basic concepts and practical values, as well as the advanced math involved. I was quite okay with the math, but the concepts of Fourier's, and the other transforms (Laplace, Z.. etc.,) could be hard to grasp for a lot of students, let alone their applications. It was not until years later when I was forced to take a course in communications that I understood (thought I did then, at least) what Fourier series/transform is about. Prior to that, I had no clue how and why an ugly waveform can be treated as a series of sine waves, though that's supposed to be so basic! It is like Calculus, how many people don't realize the basic idea may involve the concept of approximation (delta..), but the results are exact..
So all I am trying to say is that it may be possible that many engineers/designers don't really understand the concepts related to the feedback and control theories and are therefore not too comfortable in using it and/or relying on it when they apply it in real world products such as amplifiers. Though I am sure many wouldn't be concerned about auto pilot on a jetliner, or even pay to land on the moon someday, lol..
It could also be that some one like your smart friend, who actually know, and agree with you on the use of feedback without the perceived inherent negative effects on sound quality, but they have their products to sell.
I think the highly regarded audio electronics like Mr. Pass, and Dr. Geddes Gedlee might now have different, or softened views on things like the much hyped negative impacts on "sound quality" of the so called excessive feedback, TIM due to poor slew rate and the once much worried about DF etc etc.., but I highly doubt any of them would publish new papers on their softened or even changed view, even if they did have one..
, especially if they still have products to sell that has been benefited by the popular beliefs among "audiophiles" and the hearsay prone "audioholics", or just beginner hobbyists.
By the way, it is great to have you posting on Audioholics, we are lucky to have experts like you to discuss things with. After building the simple 5 W Nelson Pass Class A amp (obvious very little feedback used on that one), I am quite sure my next project will be one of those Hypex Ncore amps.