Very much so. FLACは無損失圧縮で、デコード時にソースとビット同一で、WAVの約半分のサイズです。. That determines both the headroom available and whether the saving costs you anything in fidelity.
透明度の決定は，透明度の変更を行う段階である。 That is the step most people actually came for, and doing it after FLAC を圧縮 rather than before it means the conversion works from the file you finally settled on.
