Did you think about your experiment? What's your own conclusion, and what other conclusions would you expect others to make? "Just think about it" is not a very convincing argument.
The microphones would probably be the bottleneck in reproducing the sound. If your microphone setup doesn't perfectly model the ears of the listener (with respect to how the headphones are worn and their frequency response), you're not going to be able to plausibly reproduce the whole sound field using a stereo recording. That has little to do with sample rate, though.
The microphones would probably be the bottleneck in reproducing the sound. If your microphone setup doesn't perfectly model the ears of the listener (with respect to how the headphones are worn and their frequency response), you're not going to be able to plausibly reproduce the whole sound field using a stereo recording. That has little to do with sample rate, though.