>Not sure what's a good tool for that<

foobar2000 would be my choice for converting 24/96 WAV to FLAC, just
set the bit-depth on the FLAC plug-in.

foobar2000 with the Secret Rabbit DSP plug-in will also downsample
96khz FLAC to 48Khz while retaining 24bit depth.


-- 
amcluesent
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