IF you have a resolving system (most think they do, but they don’t), you will hear this difference, PROVIDING that you are using a playback software such as Foobar, Jriver or Amarra on a PC or Mac and outputting via USB or S/PDIF.
We can argue this until the cows come home, but its simply true. I don’t know why. I can speculate, but I have no proof.
So, how can this problem be eliminated?
Possibly by using a network server that eliminates the use of the audio stack in the computer or server.
Possibly by purchasing a well-designed server like the Antipodes from New Zealand. I did this comparison at a trade show and it is the ONLY server I have used where the FLAC and WAV files sounded alike.
I am not affiliated with the guys making Antipodes servers.
BTW, I have made this comparison with AIFF, ALAC, FLAC, uncompressed FLAC and they all sound compromised compared to WAV.
Steve N.
Empirical Audio