Live music is a 3D signal. What you "sample" is based on where you are in relation to the players & speakers, the direction you're facing, ambient factors such as the people around you, light, smells, heat, humidity etc. Even turning your head can change the sample. Close to impossible to simulate that sort of signal with high fidelity such that you feel it is live!
If you played with 3D graphics monitors where you use differently polarized glasses such that each eye sees a slightly different picture and your brain constructs a stereoscopic image, you will notice that if you move your head a lot after a while you will get a headache. That is because the constructed stereoscopic image is static and doesn't match your brain's expectation when you are moving your head watching an actual view (as your eyes "sample" a slightly different snapshot of the 3D light signal). I suspect what happens with stereo audio signals a similar phenomenon. Even when you listen to track meant for 7 speakers you can't quite get the same liveness. In other worlds, no matter how many bits of accuracy and how high a sampling frequency you use, you are only capturing a slice of the live sound.
