Applicability of Oversampling
A technique known as oversampling is commonly used in audio conversion, especially audio output. The idea is to use a higher intermediate digital sample rate, so that a nearly-ideal digital filter can sharply cut off aliasing near the original low Nyquist frequency, while a much simpler analog filter can stop frequencies above the new higher Nyquist frequency.
The purpose of oversampling is to relax the requirements on the anti-aliasing filter, or to further reduce the aliasing. Since the initial anti-aliasing filter is analog, oversampling allows for the filter to be cheaper because the requirements are not as stringent, and also allows the anti-aliasing filter to have a smoother frequency response, and thus a less complex phase response.
On input, an initial analog anti-aliasing filter is relaxed, the signal is sampled at a high rate, and then downsampled using a nearly ideal digital anti-aliasing filter.
Read more about this topic: Anti-aliasing Filter