Can you confirm that ffmpeg's 192 KHz encodes are actually lossless, and the tool didn't do any format conversions?
To answer your question, I had to recode a second time to FFMPEG-FLAC using this setting: -i pipe:0 -y -c:a flac -compression_level 12 %d. I verified that the bitrate is identical to my first encoding.
Now foobar2000 bit-to-bit comparison:
All tracks decoded fine, no differences found.
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] 2L • 2012 • Lasse Thoresen. Himmelkvad. Nordic Voices.wav"
"F:\§\t[192] 2L • 2012 • Lasse Thoresen. Himmelkvad. Nordic Voices.flac"
Compared 838925290 samples.
No differences in decoded data found.
Channel peaks: 0.977573 (-0.20 dBFS) 0.977547 (-0.20 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] ACOUSENCE • 2010 • Debussy & Stravinsky. La Mer & The Rite of Springs. Jonathan Darlington & Duisburger Philharmoniker.wav"
"F:\§\t[192] ACOUSENCE • 2010 • Debussy & Stravinsky. La Mer & The Rite of Springs. Jonathan Darlington & Duisburger Philharmoniker.flac"
Compared 710397440 samples.
No differences in decoded data found.
Channel peaks: 0.977237 (-0.20 dBFS) 0.977237 (-0.20 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] ALPHA • 2023 • Joseph Haydn. Symphonies 31, 59, 48. Il Giardino Armonico.wav"
"F:\§\t[192] ALPHA • 2023 • Joseph Haydn. Symphonies 31, 59, 48. Il Giardino Armonico.flac"
Compared 1002544640 samples.
No differences in decoded data found.
Channel peaks: 0.923012 (-0.70 dBFS) 0.922857 (-0.70 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] ARCANA • 2023 • VA. Un Air d’Italie 'The Mandolin in Paris in the 18th Century'. Anna Schivazappa.wav"
"F:\§\t[192] ARCANA • 2023 • VA. Un Air d’Italie 'The Mandolin in Paris in the 18th Century'. Anna Schivazappa.flac"
Compared 795563520 samples.
No differences in decoded data found.
Channel peaks: 0.976384 (-0.21 dBFS) 0.887816 (-1.03 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] ART INFINI • 2017 • Saint-Saëns, Schubert & Others. Arrangements for Cello & Harp. Hitomi Niikura.wav"
"F:\§\t[192] ART INFINI • 2017 • Saint-Saëns, Schubert & Others. Arrangements for Cello & Harp. Hitomi Niikura.flac"
Compared 832476115 samples.
No differences in decoded data found.
Channel peaks: 0.998451 (-0.01 dBFS) 0.933471 (-0.60 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] BERLINER PHILHARMONIKER • 2018 • Mahler. Symphony 6. Sir Simon Rattle.wav"
"F:\§\t[192] BERLINER PHILHARMONIKER • 2018 • Mahler. Symphony 6. Sir Simon Rattle.flac"
Compared 945719506 samples.
No differences in decoded data found.
Channel peaks: 0.890226 (-1.01 dBFS) 0.890226 (-1.01 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] CARPE DIEM RECORDS • 2017 • Various. The Wind Rose. Hirundo Maris, Petter Udland Johansen, Arianna Savall.wav"
"F:\§\t[192] CARPE DIEM RECORDS • 2017 • Various. The Wind Rose. Hirundo Maris, Petter Udland Johansen, Arianna Savall.flac"
Compared 858822213 samples.
No differences in decoded data found.
Channel peaks: 0.891224 (-1.00 dBFS) 0.891224 (-1.00 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] ÇEDILLE • 2018 • Olagón. A Cantata In Doublespeak. Eighth Blackbird.wav"
"F:\§\t[192] ÇEDILLE • 2018 • Olagón. A Cantata In Doublespeak. Eighth Blackbird.flac"
Compared 1051576320 samples.
No differences in decoded data found.
Channel peaks: 0.953866 (-0.41 dBFS) 1.000000 (-0.00 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] CHANNEL CLASSICS • 2023 • Garth Knox. Open Spaces. Ragazze Quartet.wav"
"F:\§\t[192] CHANNEL CLASSICS • 2023 • Garth Knox. Open Spaces. Ragazze Quartet.flac"
Compared 671024641 samples.
No differences in decoded data found.
Channel peaks: 0.977452 (-0.20 dBFS) 1.000000 (0.00 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] DACAPO • 2022 • Ruud Langaard. Symphony 1. Sakari Oramo.wav"
"F:\§\t[192] DACAPO • 2022 • Ruud Langaard. Symphony 1. Sakari Oramo.flac"
Compared 639720960 samples.
No differences in decoded data found.
Channel peaks: 0.929258 (-0.64 dBFS) 0.929360 (-0.64 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] DECCA • 1960remast2022 • Wagner. The Golden Ring, Great Scenes. Wiener Philharmoniker & Georg Solti.wav"
"F:\§\t[192] DECCA • 1960remast2022 • Wagner. The Golden Ring, Great Scenes. Wiener Philharmoniker & Georg Solti.flac"
Compared 885050880 samples.
No differences in decoded data found.
Channel peaks: 0.977229 (-0.20 dBFS) 0.977230 (-0.20 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] DG • 2020 • Leonardo Vinci. Veni, Vidi, Vinci. Franco Fagioli, Il Pomo d'Oro & Zefira Valova.wav"
"F:\§\t[192] DG • 2020 • Leonardo Vinci. Veni, Vidi, Vinci. Franco Fagioli, Il Pomo d'Oro & Zefira Valova.flac"
Compared 819837440 samples.
No differences in decoded data found.
Channel peaks: 0.901855 (-0.90 dBFS) 0.901855 (-0.90 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] ERATO • 2023 • Various. Idylle. Léa Desandre & Thomas Dunford.wav"
"F:\§\t[192] ERATO • 2023 • Various. Idylle. Léa Desandre & Thomas Dunford.flac"
Compared 744192000 samples.
No differences in decoded data found.
Channel peaks: 0.928910 (-0.64 dBFS) 0.986442 (-0.12 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] EUDORA • 2018 • Bach. The Cello Suites (for guitar). Petrit Çeku.wav"
"F:\§\t[192] EUDORA • 2018 • Bach. The Cello Suites (for guitar). Petrit Çeku.flac"
Compared 1536988044 samples.
No differences in decoded data found.
Channel peaks: 0.824620 (-1.67 dBFS) 0.814213 (-1.79 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] GIMELL • 2015 • Arvo Pärt. Tintinnabuli. The Tallis Scholars & Peter Phillips.wav"
"F:\§\t[192] GIMELL • 2015 • Arvo Pärt. Tintinnabuli. The Tallis Scholars & Peter Phillips.flac"
Compared 772411392 samples.
No differences in decoded data found.
Channel peaks: 0.995926 (-0.04 dBFS) 0.760736 (-2.38 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] HARMONIA MUNDI • 2024 • Olivier Messiaen. Turangalîla Symphonie. Gustavo Gimeno.wav"
"F:\§\t[192] HARMONIA MUNDI • 2024 • Olivier Messiaen. Turangalîla Symphonie. Gustavo Gimeno.flac"
Compared 848988160 samples.
No differences in decoded data found.
Channel peaks: 0.988562 (-0.10 dBFS) 0.988555 (-0.10 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] HUNNIA • 2022 • Beethoven. Piano Sonata 29 Hammerklavier. Gergely Bogányi.wav"
"F:\§\t[192] HUNNIA • 2022 • Beethoven. Piano Sonata 29 Hammerklavier. Gergely Bogányi.flac"
Compared 575173117 samples.
No differences in decoded data found.
Channel peaks: 0.934515 (-0.59 dBFS) 0.986997 (-0.11 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] HYPERION • 2023 • Fauré. Nocturnes & Barcarolles. Marc-André Hamelin.wav"
"F:\§\t[192] HYPERION • 2023 • Fauré. Nocturnes & Barcarolles. Marc-André Hamelin.flac"
Compared 1885662680 samples.
No differences in decoded data found.
Channel peaks: 0.962155 (-0.34 dBFS) 0.970545 (-0.26 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] L'ENCELADE • 2018 • Reincken. Toccatas, Partitas & Suites for Harpsichord. Clément Geoffroy.wav"
"F:\§\t[192] L'ENCELADE • 2018 • Reincken. Toccatas, Partitas & Suites for Harpsichord. Clément Geoffroy.flac"
Compared 843005440 samples.
No differences in decoded data found.
Channel peaks: 0.861102 (-1.30 dBFS) 0.891184 (-1.00 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] LINN • 2012 • Bach. Cello Suites. Richard Tunnicliffe.wav"
"F:\§\t[192] LINN • 2012 • Bach. Cello Suites. Richard Tunnicliffe.flac"
Compared 1587693425 samples.
No differences in decoded data found.
Channel peaks: 0.588126 (-4.61 dBFS) 0.687851 (-3.25 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] LSO • 2023 • Richard Strauss. Also Sprach Zarathustra. François-Xavier Roth.wav"
"F:\§\t[192] LSO • 2023 • Richard Strauss. Also Sprach Zarathustra. François-Xavier Roth.flac"
Compared 571136000 samples.
No differences in decoded data found.
Channel peaks: 0.995426 (-0.04 dBFS) 0.997685 (-0.02 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] MYRIOS • 2023 • Bruckner. Symphony 4. François-Xavier Roth.wav"
"F:\§\t[192] MYRIOS • 2023 • Bruckner. Symphony 4. François-Xavier Roth.flac"
Compared 801876480 samples.
No differences in decoded data found.
Channel peaks: 0.889273 (-1.02 dBFS) 0.888990 (-1.02 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] NAÏVE • 2022 • Bach. Goldberg Variations (Piano). Tianqi Du.wav"
"F:\§\t[192] NAÏVE • 2022 • Bach. Goldberg Variations (Piano). Tianqi Du.flac"
Compared 1010403841 samples.
No differences in decoded data found.
Channel peaks: 0.954408 (-0.41 dBFS) 0.954453 (-0.40 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] NAXOS • 2023 • Lera Auerbach. 24 Preludes for Violin & Piano. Christine Bernsted, Ramez Mhaanna.wav"
"F:\§\t[192] NAXOS • 2023 • Lera Auerbach. 24 Preludes for Violin & Piano. Christine Bernsted, Ramez Mhaanna.flac"
Compared 619686400 samples.
No differences in decoded data found.
Channel peaks: 0.944057 (-0.50 dBFS) 0.944084 (-0.50 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] OMF • 2024 • Rameau. Pièces de clavecin. Marie Nishiyama.wav"
"F:\§\t[192] OMF • 2024 • Rameau. Pièces de clavecin. Marie Nishiyama.flac"
Compared 1050990080 samples.
No differences in decoded data found.
Channel peaks: 0.717725 (-2.88 dBFS) 0.565310 (-4.95 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] OUR RECORDINGS • 2023 • Corelli, Telemann, Händel. Corellimania. Petri, Perl, Esfahani.wav"
"F:\§\t[192] OUR RECORDINGS • 2023 • Corelli, Telemann, Händel. Corellimania. Petri, Perl, Esfahani.flac"
Compared 872399360 samples.
No differences in decoded data found.
Channel peaks: 0.710189 (-2.97 dBFS) 0.681710 (-3.33 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] PASSACAILLE • 2021 • Vivaldi. Concerti Particolari. Academia Montis Regalis & Enrico Onofri.wav"
"F:\§\t[192] PASSACAILLE • 2021 • Vivaldi. Concerti Particolari. Academia Montis Regalis & Enrico Onofri.flac"
Compared 699023360 samples.
No differences in decoded data found.
Channel peaks: 0.921511 (-0.71 dBFS) 0.921511 (-0.71 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] PENTATONE • 2024 • Pergolesi, Vivaldi. Stabat Mater & Nisi Dominus. Maarten Engeltjes.wav"
"F:\§\t[192] PENTATONE • 2024 • Pergolesi, Vivaldi. Stabat Mater & Nisi Dominus. Maarten Engeltjes.flac"
Compared 660561920 samples.
No differences in decoded data found.
Channel peaks: 0.941153 (-0.53 dBFS) 0.931884 (-0.61 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] REFERENCE RECORDINGS • 2015 • Beethoven. Symphonies 5 & 7. Manfred Honeck & Pittsburgh SO.wav"
"F:\§\t[192] REFERENCE RECORDINGS • 2015 • Beethoven. Symphonies 5 & 7. Manfred Honeck & Pittsburgh SO.flac"
Compared 822828943 samples.
No differences in decoded data found.
Channel peaks: 0.923884 (-0.69 dBFS) 0.924726 (-0.68 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] RESONUS • 2024 • Howard Skempton. 50 Preludes & Fugues for Organ. Matthew Owens.wav"
"F:\§\t[192] RESONUS • 2024 • Howard Skempton. 50 Preludes & Fugues for Organ. Matthew Owens.flac"
Compared 1409664000 samples.
No differences in decoded data found.
Channel peaks: 0.699645 (-3.10 dBFS) 0.631088 (-4.00 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] RICERCAR • 2023 • Lully, Philidor…. Fastes de la Grande Écurie. Syntagma Amici.wav"
"F:\§\t[192] RICERCAR • 2023 • Lully, Philidor…. Fastes de la Grande Écurie. Syntagma Amici.flac"
Compared 798356480 samples.
No differences in decoded data found.
Channel peaks: 0.921511 (-0.71 dBFS) 0.921511 (-0.71 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] SIGNUM • 2019 • Mozart. Apollo et Hyacinthus. The Mozartists & Ian Page.wav"
"F:\§\t[192] SIGNUM • 2019 • Mozart. Apollo et Hyacinthus. The Mozartists & Ian Page.flac"
Compared 882549760 samples.
No differences in decoded data found.
Channel peaks: 0.894637 (-0.97 dBFS) 0.988523 (-0.10 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] SONO LUMINUS • 2016 • Philip Glass. Dreaming Awake. Bruce Levingston, Ethan Hawke.wav"
"F:\§\t[192] SONO LUMINUS • 2016 • Philip Glass. Dreaming Awake. Bruce Levingston, Ethan Hawke.flac"
Compared 1263272844 samples.
No differences in decoded data found.
Channel peaks: 0.966094 (-0.30 dBFS) 0.966078 (-0.30 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] STEINWAY & SONS • 2016 • Scriabine. Piano Works. Klara Min.wav"
"F:\§\t[192] STEINWAY & SONS • 2016 • Scriabine. Piano Works. Klara Min.flac"
Compared 721715200 samples.
No differences in decoded data found.
Channel peaks: 0.966051 (-0.30 dBFS) 0.966051 (-0.30 dBFS)
Comparing:
"D:\AUDIOTESTS\BITRATE TABLE\400 FILES TEST\t[192] WARNER • 2021 • Bach. Sonatas & Partitas (Violin). Augustin Hadelich.wav"
"F:\§\t[192] WARNER • 2021 • Bach. Sonatas & Partitas (Violin). Augustin Hadelich.flac"
Compared 1512832909 samples.
No differences in decoded data found.
Channel peaks: 0.875777 (-1.15 dBFS) 0.845521 (-1.46 dBFS)
Total duration processed: 1d 23:04:55.160
Time elapsed: 59:35.754
47.40x realtime
Everything is fine with FLAC/FFMPEG. Is there any reason you ask for it? Do you feel I have to check with FFMPEG WavPack as well?