I adjusted the volume of both files up and down several times so that one or the other seemed louder and I still perceived that the flac 96khz file was more subdued. I guess that was my reverse confirmation bias

The sample rates offered by this converter were 44.1, 48, 96khz. If I continue down this path, I will try another converter at the Grok suggested higher multiples of 44.1khz.
Topping Service recommended trying other files. If other files fail to run native, they recommend uploading the file to Topping Service through Google Cloud for analysis.
In the interest of not wasting the time of all the posters on this thread, I will refrain from posting until a solution is found. Thanks to all for your helpful suggestions!