A few points:

1. Some users with very good audio systems report 16/44 rips of CD are
upsampled, first to 24/44.1 and then to 96 (2 stage process) sound
"better", e.g. more "space and air" between instruments. Both FLAC and
WAV.

This is a matter of taste, but I think these files upsampled this way
do sound slightly different the one or two times I've tried it. And BTW,
not all upsamplers are equal. Some do a better job than others, the
differences can be heard.

2. In spite of the fact that FLAC files and WAV files can be shown to
be mathematically the same after decompression, some users claim they
sound different in actual playback. They think the difference comes from
the fact that playback done with "on the fly" decompression may not work
perfectly on some systems.

3. I personally have done A - B blind testing on good systems with
experienced listeners. None of us could reliably differentiate FLAC and
WAV files. This is in spite of the fact that we didn't think all files
sounded identical. But if you can't reliably pick which file is which,
probably the apparent differences are imaginary.


-- 
firedog

Tranquil PC fanless WHS server running SqueezeCenter; SB Duet through
Empirical Audio Pace Car; TACT 2.2XP with MauiMods; MF X-150 amp, Devore
Super 8 Speakers; Mirage MS-12 sub; Dual 506 + Ortofon 20 (occasional
use); sometimes use PC with M-Audio 192 as digital source. SB Boom.
Arcam CD82 which I don't use anymore, even though it's a very good
player.
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