Let's look at this somewhat methodically
PS C:\Users\admin\Music\Rosalyn Tureck> ls
Directory: C:\Users\admin\Music\Rosalyn Tureck
Mode LastWriteTime Length Name
---- ------------- ------ ----
d----- 6/19/2019 5:44 PM Bach- Goldberg Variations [Disc 1]
PS C:\Users\admin\Music\Rosalyn Tureck> cd '.\Bach- Goldberg Variations `[Disc 1`]'
PS C:\Users\admin\Music\Rosalyn Tureck\Bach- Goldberg Variations [Disc 1]> ls 01*
Directory: C:\Users\admin\Music\Rosalyn Tureck\Bach- Goldberg Variations [Disc 1]
Mode LastWriteTime Length Name
---- ------------- ------ ----
-a---- 3/21/2019 11:19 PM 12777301 01 Bach- Goldberg Variations, BWV 988 - Aria.flac
-a---- 3/21/2019 11:19 PM 49921244 01 Bach- Goldberg Variations, BWV 988 - Aria.wav
-a---- 3/21/2019 11:19 PM 49921508 01ori Bach- Goldberg Variations, BWV 988 - Aria.wav
Here we have a bit perfect EAC extraction, which is the
01ori file. It has been compressed to flac with the xiph encoder using -d8 then decoded back to wav. As you can see the file lost a bit of metadata, but that is all there is to it as shown by this comparison in delta-wave
View attachment 27918
What has been shown here is that FLAC decoding is bit perfect. Not a surprise to everyone who knows how flac works, but worth restating.
In the next step, I just downloaded foobar (which I don't usually use), audacity (which I also don't usually use) and some virtual cable device driver and I recorded, manually, foobar's output into audacity.
Here is the result, zoomed to show one of the most drastic differences I could visually identify
View attachment 27919
As a control, I recorded 2 wav to wav files using the same process -
(edit: wrong chart - will update)
(edit 2: hiccup on that one, will redo)
View attachment 27928
As another control, I compared the recorded wav file to the original
View attachment 27921
as you can see, the result is very good and the level of differences closely matches the one observed between flac and wav playback.
Now, again, two controls on the FLAC file being played by foobar in a "quiet" system - there are differences but well below audibility
View attachment 27924
And - the very interesting part, even if I don't like it, the same control recording flac vs flac with 4 threads of Prime95 running.
I have re-run that test a few times because I was a bit surprised by it.
View attachment 27925
So, a lot of the minor differences can be explained by the different decoders (it seems foobar relies on ffmpeg but not 100% sure), the number format and accuracy issues (including in delta wave), process.
But I am forced to admit that system load does matter, at least when it is extreme... In that case, the differences are still below my audibility threshold, but it is very hard to deny that they can exist (when the decoding happens on the PC).
One final comment: I did this experiment thinking "Let's show Maty how wrong he is on that". I do not like the result, I don't believe it is audible in my system (my cooler noise level was quite high anyway) but still, there is an objective difference and what you see here is the summary of multiple tests.
I am open to comments ofc.