Why do Wav and Flac Files Sound Different?

This article is from 2016, so outfits like JRiver may have developed workarounds for the metadata/sound quality issues sussed out below. Inquiring minds want to know.

Why Do WAV And FLAC Files Sound Different?

"Based on these results, we attempted to pinpoint which section of the metadata might be responsible. Since the cover art file associated with the metadata is the largest contributor to the metadata header size, we began by examining the effect of deleting cover art prior to the WAV-to-FLAC-to-WAV conversion protocol. This proved fortuitous, as our first suspicion proved correct."