What the Linn man is saying is correct, flac has standardized codes for
the most commonly used sample rates, but it can support any sample rate
as described below.

>From the flac site:
http://flac.sourceforge.net/format.html
"Again, since a decoder may start decoding at an arbitrary frame in the
stream, each frame header must contain some basic information about the
stream because the decoder may not have access to the STREAMINFO
metadata block at the start of the stream. This information includes
sample rate, bits per sample, number of channels, etc. Since the frame
header is pure overhead, it has a direct effect on the compression
ratio. To keep the frame header as small as possible, FLAC uses lookup
tables for the most commonly used values for frame parameters. For
instance, the sample rate part of the frame header is specified using 4
bits. Eight of the bit patterns correspond to the commonly used sample
rates of 8/16/22.05/24/32/44.1/48/96 kHz. However, odd sample rates can
be specified by using one of the 'hint' bit patterns, directing the
decoder to find the exact sample rate at the end of the frame header.
The same method is used for specifying the block size and bits per
sample. In this way, the frame header size stays small for all of the
most common forms of audio data."

So a 88.2kHz flac can be made if they are willing to understand how to
do it.

But, what is the problem with resampling to 96kHz, and then converting
to flac? I really doubt you will be able to hear any difference, and
its fairly quick to do anyway.


-- 
Veggen
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