I did some testing as well.
original wav file (for reference it was downloaded from here:
https://www.nilsfrahm.com/works/sol/ )
Size 33,84 MB (0% Compressed)
Original Size 33,84 MB
Length 1 minute 1 second
Channels 2 (stereo)
Sample Rate 96 KHz;
Sample Size 24 bit
Bit Rate 4 608 kbps (DVD)
Encoder
Encoder Settings PCM
Audio Quality DVD (Lossless)
Contains ID Tag [list & ID3]
Channel Mapping Left, Right
Type WAV Audio File [.wav]
converting in a command line "flac -s -8 -o d:\test.flac d:\test.wav" gives two warnings:
test.wav: WARNING: skipping unknown chunk 'JUNK' (use --keep-foreign-metadata to keep)
test.wav: WARNING: legacy WAVE file has format type 1 but bits-per-sample=24
however, it still completes the conversion and results in this:
Size 19,47 MB (43% Compressed)
Original Size 33,84 MB
Length 1 minute 1 second
Channels 2 (stereo)
Sample Rate 96 KHz;
Sample Size 24 bit
Bit Rate 4 608 kbps (DVD)
Encoder FLAC reference libFLAC 1.3.2 20170101
Encoder Settings
Audio Quality Perfect (Lossless)
Contains CRC
Channel Mapping
Type FLAC Audio File [.flac]
Converting in musicbee results in this:
Size 8,26 MB (64% Compressed)
Original Size 22,56 MB
Length 1 minute 1 second
Channels 2 (stereo)
Sample Rate 96 KHz;
Sample Size 16 bit
Bit Rate 3 072 kbps (DVD)
Encoder FLAC reference libFLAC 1.3.2 20170101
Encoder Settings
Audio Quality Perfect (Lossless)
Contains CRC, ID Tag [Vorbis Comments]
Channel Mapping
Type FLAC Audio File [.flac]
What I note here without deep (as a matter of fact - any) knowledge on the subject is that if the file was being converted with musicbee, 'file properties' reports the original file size incorrectly (22,56 MB versus the real 33,84 MB which is exactly the ratio of 16:24)[/list]