How to convert FLAC to WAV ?

"connected to the SBT via a wireless network. Is this a USB interface ?"

No, this is a network interface.

"The SBT is connected to the DAC with a digital cable, nothing special, just one leg of a composite video cable with RCA connectors. Would this set-up benefit from WAV vs FLAC ? "

Yes, depending on the quality of your system. If you are using a typical inexpensive preamp, the noise, distortion and compression may mask any benefits.

"Are FLAC files converted to WAV files "as good as" WAV files ripped directly from CD ?"

Yes.

Steve N.
Empirical Audio

Thanks, Steve. I meant "component" video cable, not "composite" video cable.
My system is an Audio Research sp3c preamp, ARC VT100 MkII power amp, and Acoustic Zen Adagio speakers. I think it is a fairly resolving system.

M_Snow, do you have an update ?

On my system the wav file sounds more 'organic'; there's just more 'there there'.

I've since converted some 16/44 files, and to my ears at least, the difference doesn't seem to be as large as with 24/96 stuff.

Obviously, YMMV.

(My system: Jadis Orchestra integrated (in the last six months it was re-capped & re-tubed); Merlin TSM (one of the M iterations) speakers; MacBook Pro (running Audirvana Plus), feeding an Audioquest Dragonfly (shopping for a USB dac, but it's taking forever; leaning toward Wavelength (which is why I got the Dragonfly)); Jenalabs IC's; DIY speaker cables; DIY power cords: DIY power conditioner (only used for TV & DVD player); DIY speaker stands (solid maple).

I am intrigued by the USB topic. Steve, are you saying that USB will beat my current setup I described above? I would love to put it to the test, thoughts?