It is a question that is extremely easy to answer for yourself. Given a quality DAC, load up Foobar on a PC, get the ABX compare plug-in and test yourself. If you can't score better than random (50%) there is no point in using WAV.
I have done it and can hear no differences on my system. I will try again once I have a better resolving DAC and Jplay installed. I do think preloading to RAM could make a difference. I'm not sure what Jplay does functionally but the optimal path would be would be FLAC - > RAM decompression -> playback of decompressed WAV file from RAM.
The point is decompressed FLACs are bit-perfect. If you hear a difference, it is a result of the playback system, and that is possible, but unlikely. See this post on Computer Audiophile as well, and this is an objective test you could also repeat yourself:
http://www.computeraudiophile.com/blogs/mitchco/flac-vs-wav-part-2-final-results-155/
I have done it and can hear no differences on my system. I will try again once I have a better resolving DAC and Jplay installed. I do think preloading to RAM could make a difference. I'm not sure what Jplay does functionally but the optimal path would be would be FLAC - > RAM decompression -> playback of decompressed WAV file from RAM.
The point is decompressed FLACs are bit-perfect. If you hear a difference, it is a result of the playback system, and that is possible, but unlikely. See this post on Computer Audiophile as well, and this is an objective test you could also repeat yourself:
http://www.computeraudiophile.com/blogs/mitchco/flac-vs-wav-part-2-final-results-155/