I've just worked through that TAS article.  Not only do they claim that
WAV-FLAC-WAV degrades the sound, but they also claim that the effect is
cumulative!  Utter fruitcakes.

The final paragraph gives a clue to where they're coming from though. 
Dishonest, and complete tools, yes.  But it's evidently all about their
egos - heroic pioneers of computer audio!

> In the final Part 4 of this series, we reveal how easily-made tweaks and
> optimizations to our computers can result in nothing short of vast
> improvements in sound quality. And lastly, we quantify the remarkable
> degree of improvement that anyone can achieve by applying our “best of”
> recommended software, tweaks, and computer playback refinements to his
> own computer- based audio system.

That's an article for SBGK surely. :)


-- 
chill
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