Thanks for the verification~
I believe that all the data contained within the ALAC/FLAC/WAV/AIFF are the exactly same. However, there are times whereby the sound is different as a result of the playback software (could be the codec or the decoding process). Processor speed, ram and hard drive spinning rate are of modern day's standard so the effect is not a result of the hardware latency.
I am not sure how the software in the AK100 treats Apple file format (ALAC/AIFF) as opposed to the Windows file format (FLAC/WAV).
I've done only one track (Yo-Yo Ma's Cockeye's Song from Once Upon A Time In America) from SACD/DSF converted to WAV, AIFF, ALAC, and FLAC. I've found it hard to discern any differences. This test was particularly of intertest 'cos I've read that some audiophiles have claimed WAV sound better than FLAC but not to my ears with this track. I may try converting different tracks to see if I hear a difference or not.