How to convert FLAC to WAV ?

"Now maybe there are differences with USB? I have found USB to be vastly inferior to SPDIF or XLR or even Toslinnk for that matter."

You have not tried the right USB interface yet. It crushes all other interfaces if designed right.

This is like listening to one phono cartridge/turntable and concluding that CDs are better...

Steve N.
Empirical Audio

"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).