It has to be converted to standard PCM format which is was format before it can be converted to analog. So there is an extra step in the process. If done properly it should not matter but may not be in some cases. But the information content of the source is the same assuming the software that encodes the flac does its job correctly.
So Flac may not sound as good in some cases or vice versa but if so its not because of the format. Just like how different cartridges may sound better or worse playing the same record.
So Flac may not sound as good in some cases or vice versa but if so its not because of the format. Just like how different cartridges may sound better or worse playing the same record.