had a chat with my mastering engineer, who used to work for Apple and is familiar with some stuff itunes does
As per him, intersample clipping is NOT an issue for most mastering engineers, however it is still an issue for some older CD players or “home-owner” mastered songs (as he calls it) that make their way to itunes without proper headroom. As per him, “intersample clipping cannot be heard by humans” but it can cause a glitch in certain conversions that can be audible in some ear buds or bad speakers.
This is a section of the Apple’s handout for inter-sample clipping
to me as an oCD person, intersample clipping is an error and I would rather not have it, whether heard or not lol