That sounds interesting. I don't have the issue because... well I feel foolish admitting this... but after 25 years of being a dues paying member of the AES I bailed last year as I was not feeling any benefit.
I should probably reconsider this but for now I don't have the paper. Here is the full abstract...
Antialias Filters and System Transient Response at High Sample Rates
Peter G. Craven 216
With the use of very high sampling rates, a designer has additional options for balancing the conflicting requirements in both the time and frequency domains. Lower sampling rates require brick-wall filters, which produce time smear. By using a class of gentle frequency filters, called apodizing, pre- and postringing can be reduced or removed. It is argued that these temporal artifacts justify the use of higher sampling rates. While there is no attempt to prove which combination of parameters is perceptually optimum, there are clearly a wide range of choices and consequences.
AES... I have the first 50 years of journal issues however, and do go into them with some frequency - almost never those from the last five to seven years I think. The problem for me has been that I am not designing or developing in the areas that 99 percent of the papers cover. There is a HUGE time factor for me... I get engrossed in current and upcoming projects and then it's the work, family, work, house, work etc. thing so I have grown to rely on people who, like you and quite a few, who can take the time and answer my questions when I ask. I follow the topics and developments but, really, I am dealing with high resolution digital audio on a day to day basis only empirically. I am using and interfacing some incredibly good sounding product as part of the small amount of high resolution digital surround mixing and mastering work I am doing. That is one of the reasons I cut "Bleeding Edge Digital" from subtitle for this forum...
I'd really appreciate it if you could come back and discuss, or present, your digest of that paper. Maybe that will motivate me to catch up on my dues and open up some time to stay current with my knowledge base and keep from getting still and rusty with my math skills.