Fireblade,
Sorry for the misunderstanding. It seems you were referring only to files and I was referring to how the files play. I have no issue with the 1s and 0s from FLAC files, but when I first checked it out, I did notice "lossless" file playback
losing something in the audio, and I suspect the computer and computer/DAC interaction as the probable culprits. But also....noise, not from timing issues, but from electronics...the analog part that can go to the DAC along with the digital material. Computer noise that increases with more electronic activity (like processing FLAC files) especially if the computer is prone to heat issues and noise based upon its components and design.
Then there is the further possibility of truncation from inefficiency once the chips and circuits in the computer heat up, potentially limiting the resolution of the many micro detail shades inherent to music. So I would say a whole lot that is not music's friend can enter the stream, optimized or not, async or not, depending on the level of design, build and optimization. Music is so vastly complex, how can its conveyance from digits to sound be any less so.
Also, my suggestion was to look for batch FLAC to WAV conversion, not CD to WAV. Only if you need it of course....I feel sure I had some ripping program that would do this.
In the context of my pet theme.... popular ideas versus experience.....this may be of some interest. I have a NOS Tranquility DAC (no async or upsampling), and an upsampling ZDAC with a V-Link async unit. They both sound great, designed by folks with great ears, and with much trial and error.
Many say Async is necessary to temper jitter from the computer, while incidentally making USB cables unimportant. And many will say good upsampling makes for smoother, more detailed sound. And these can be true.
Interestingly, I get more apparent inner and micro detail from the non-async, NOS DAC than from the Music Fidelity V-Llink/ZDAC. The V-Link increases the inner detail of the ZDAC some, but by my ear, the Tranquility is notably better at smooth micro detail with no async or upsampling.
Also, I have two good USB cables, one from DbAudioLabs, the Tranquility folks, and a Wireworld Startlight. Both are designed to separate the power and ground (potential noise) from the audio, and both sound good, but they sound notably different. It is more apparent direct into the DACs, but also in front of the async/ZDAC.
These examples support my need to ultimately resolve what is real by listening.
In the case of the NOS nonasync Tranquility, to many it is simply unbelievable how good it is because it is soooo not the current thought. In fact, it soundly disproves many popular beliefs. At the same time it is a glowing example of the creative process, realizing that thinking inside the box can be self-limiting, and thinking outside the box can be a vehicle for exploration and meaningful discovery. They used all the info in the box, but didn't get stuck by it, making sure to follow even seemingly illogical tracks with double blind listening tests being the determinant.
I hope this explains the basis of my comments, and sorry for any misunderstandings.