So what are the specific benefits of the 24-bit/96kHz FLAC format? For starters, the higher sampling rate allows for a more accurate representation of the audio signal, with less chance of aliasing or other artifacts. The greater bit depth provides a more precise representation of the audio signal, with a wider dynamic range that captures both the softest and loudest passages. And with FLAC (Free Lossless Audio Codec), you get a compressed file that's both convenient to store and stream, yet still bit-for-bit identical to the original master.
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