Carmangary;
If you have a sampling rate of 48Khz, you need a minimum of two points to recreate a 24Khz signal. One sample will be the high point of the wave, and the other will be the low point. Of course, you'll end up with tonal distortion in the resulting audio, since if you've only got two points you don't have a sine wave, you have a triangle wave. This is actually an extreme form of aliasing distortion, one of the two primary sources of distortion inherent in digital audio. (The other source being sample error or digitization distortion.)
As a general rule, you need a minimum of 5 samples to recreate a sine wave with enough resolution that it will sound acceptable to the human ear. Now, most high end sound cards support a sampling rate of 96Khz, so if you divide that rate by 5 you get 19.2 Khz, which is roughly 20Khz. Thus, in audio circles, 20Khz output is considered to be the maximum for most of today's sound cards. (This also happens to be the upper frequency limit for human hearing - barring those select few that can hear ultrasonics. There are also some specialized cases - children and pregnant women - where the hearing range can also exceed the 20Khz limit.)
Now, having said all that, you need to realize that 20Khz is *NOT* the same as 20Kpps. Not even close. In reality, a signal of 20Khz would be the equivalent of 240Kpps! When we talk about signal bandwidth (measured in Khz), we're talking about the maximum frequency signal that we can accurately reproduce to 70% of original size (or greater) using the galvos. Now, remember that the circle in the ILDA test pattern is the point where the scanners are ballistic; they're accelerating as fast as they possibly can, because they're trying to trace out a twelve-sided polygon that lies outside the square, but in actuality we see it as a smooth circle inside the square. The circle is smaller than the polygon because the scanners never get to the current corner point outside the square before the next corner on the polygon is sent. They're always behind... (They're ballistic.)
Now, to draw a circle takes one complete sine wave on each galvo. (We'll ignore the 90 degree phase shift for a moment.) Thus, you've got 12 points being sent to the galvos to make that one wave. One wave per second = 1 Hz. So if you're sending at 30Kpps, you divide by the number of points in the circle (12) and you get a small signal bandwidth of 2.5Khz. Make sense? And note that this is the *small* signal bandwidth. Larger steps (say, full deflection from right to left) will have a lower bandwidth.
If you're still confused, may I refer you to this thread for more details on small signal bandwidth, with my thanks to Bill Benner for originally explaining it to us. (The meat of the discussion starts around reply # 30 in the thread.) But the bottom line is that no matter how great your sound card is, there's no way you can effectively use more than 2.5Khz of bandwidth - assuming you have your scanners tuned to 30Kpps.
As to the difference between the output of a laser show controller (DAC) vs the output of a sound card when viewed on an oscilloscope, remember that the controller is trying to move the galvos to specific points. This creates step-changes that at times can look like square waves. But square waves are horrible for audio. This is why sound cards have filters on the output to smooth out step-changes in voltage. It helps minimize the effects of the aliasing distortion that is inherent in digital music. But those filters also change the waveform. That's good if you're trying to recreate an analog wave of a piece of music (which will be rich with sine waves), but not so good when you're trying to re-create a vector graphic drawing that may well need those square wave jumps to accurately draw the image.
And finally, about your comment that oscilloscopes being orders of magnitude faster than galvos - yeah, that was my point above. The guy that did the demo on the oscilloscope was probably feeding the 'scope the maximum bandwidth his sound card could output so he could get more points on the screen at once. But if he gets into laser-projected vector art, he's going to have to live with a lot fewer points because of the limited bandwidth of the galvos.
Adam