Just wondering, do different audio conversion softwares convert the audio to a different format (say FLAC to ALAC) differently/ do they introduce any noise or artifacts?
Lossless encoders encode the files losslessly by definition. The decoded file will be bit-identical to the source.
For lossy encoders the software definitely matters, as do the quality settings, because lossy codecs do add noise, artifacts / throw away information. Transcoding will always result in loss of information, even if you use the same encoder.