I think the sound quality comparison between FLAC and WAV depends on the demand and equipment. FLAC is a compressed format with no distortion and good compatibility. WAV is uncompressed, which is theoretically of high quality but bulky and difficult to play. There may be little difference in actual operation. WAV is more suitable for pursuing high sound quality and large enough storage, while FLAC considers compatibility and file size. Both have their advantages and disadvantages.