I am afraid I can not help regarding the wmal2pcm/audacity method, but since you now have dbpoweramp why not use that that for all the conversions? First convert the original 88.2 wma to one 44.1 wma and one 96 wma. Then convert these to flac. This is really fast and easy in dbpoweramp and should not take more than a minute or two. Then go listen if you can hear any difference or degradation.
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