Now - this got me thumbing through some of my old text books to get the details right rather than rely on my memory…
In the real world it is effectively impossible to provide a pure pulse to gain a filter response from. Pure pulses have zero time! So most DACs use reconstruction filters that are designed to responded to a zeroth-order-hold - ie the sample value remains consistent until the new value is received. This requires the spectrum of the sample stream to be multiplied with a sinc function to provide the equivalent spectrum response of a pure pulse stream.
This actually means the higher frequencies in the spectrum are increased in amplitude up to the cut off frequency if the spectral response is to be accurate in the reconstruction filter .
So we then get to the low pass cut off filter itself in the reconstruction filter - and in audio this is often a Butterworth filter as opposed to say a Chebyshev or Elliptic filter - as the latter have a sharper cut off but introduce spectrum ripples in the pass band. The Butterworth filter has no pass band ripples, but normally requires added poles to increase the cut off rate so as to avoid aliasing. The Butterworth filter also has a more linear phase response through the pass band. Over sampling helps in this regard too by increasing the sample rate with respect to the actual pass band thereby reducing the likelihood of aliasing for given filter slope or order.
So in practice a so called ‘brick wall’ to my mind is a term that is not helpful. It’s the order and type of filter, and the sample rate with respect to the pass band that is important.
So back to your view of rolling off the high frequencies in the reconstruction filter - well as I said this happens anyway for zeroth-order-hold DACs, and would normally be compensated for.
However generally rolling off the higher frequencies might stop other issues on lesser equipment such as intermodulation distortion and other artefacts in the analogue chain and so might be preferable - effectively you are applying a tone control by distorting the reconstruction filter.
That is how I understand it from my DSP days.
I am told in some more basic DAC and filter setups - the reconstruction sinc compensation is sometimes omitted altogether.




