You would expect that a FLAC and a WAVE at same resolution would be bit-identical, but they are not.
Indeed, upsampling all the PCM to 384/32 float and running a fb2k bitcompare, the typical peak difference is around the -20 to -40 dB mark - the MQA distortion doesn't make for closer to zero.
(This but for the 192/24 pair which seem to only differ at dither.)
I am not asking about what is audible. I am curious if there is any well-known workflow that makes this apparent lossy nonsense.
I don't have answers for why only a few findings re. 24/96 flac and wav. The straigt forward difference gives:
]$ sox -m -v1 "Derek Jones - Run With Me - 09 - Julie - 9624-FLAC.flac" -v -1 "Derek Jones - Run With Me - 09 - Julie - 9624-WAV.wav" -n stats 2>&1 | grep "dB"
Pk lev dB -20.97 -23.96 -20.97
RMS lev dB -52.19 -52.66 -51.76
Trimming one sample from wav file improves it:
]$ sox "Derek Jones - Run With Me - 09 - Julie - 9624-WAV.wav" a.wav trim 1s
]$ sox -m -v1 "Derek Jones - Run With Me - 09 - Julie - 9624-FLAC.flac" -v -1 "a.wav" -n stats 2>&1 | grep "dB"
Pk lev dB -35.13 -37.83 -35.13
RMS lev dB -66.37 -66.84 -65.95
Trimming 1.2 samples from wav file improves it even more:
]$ sox "Derek Jones - Run With Me - 09 - Julie - 9624-WAV.wav" a.wav rate $((5*96000)) trim 6s rate 96000
]$ sox -m -v1 "Derek Jones - Run With Me - 09 - Julie - 9624-FLAC.flac" -v -1 "a.wav" -n stats 2>&1 | grep "dB"
Pk lev dB -50.31 -53.36 -50.31
RMS lev dB -81.47 -81.93 -81.05
When put into DeltaWave, it can match it even better, to around -100 dBFS and the spectrum of delta looks like some kind of shaped dither:
