Absolutely agreed.... but only within very specific constraints.
For example, since a FLAC file is lossless, it contains exactly the same data as the WAV file.
Therefore, if we were to play an "original 44k WAV file" and one that had been converted to FLAC, then back to WAV, they will be identical (assuming everything worked right).
And, assuming we were to send both to a DAC, the DAC should be receiving the same PCM audio in both cases (the player should be converting both files to the same PCM output data).
Although we have introduced the possibility that, because decoding FLAC takes more processing power than playing a WAV file, the computer might introduce errors during the conversion.
(We can test for this, and confirm that it isn't happening, by checking that the output of the computer is still bit-perfect.)
However, sample rate conversions always entail some filtering, especially when we're talking about uneven multiples.
So, for example, if you convert a 44k WAV to a 96k WAV, filtering will be applied, so there
WILL be tiny measurable differences (and they will depend on the settings you pick in the converter).
And, now, lets say you start with a 320k VBR MP3 - which is simply a different format.
If you decode that file, using a certain MP3 decoder, with the target format as 44k WAV, you will get a certain result.
Then, if you convert that 44k WAV file to a 96k WAV file, it will be altered slightly by the conversion process.
So if, instead, you decode the MP3 file directly to 96k WAV, using the MP3 decoder, the result will be slightly different.
You omitted the conversion from 44k WAV to 96k WAV, so you avoided that difference, but we don't know if that particular MP3 decoder may produce different results based on the output sample rate you chose.
(It's not at all unlikely that part of the decoding process may include filters which are chosen in part based on the Nyquist frequency of the chosen output sample rate.)
Another thing that needs to be considered is that many lossy encoders are what I would term non-deterministic by process.
For example, the MP3
DECODER is standardized, meaning that, if you play the same MP3 file using different decoders, you
SHOULD get the same audio output.
However, the performance of the MP3
ENCODER is
NOT FULLY SPECIFIED.
The specification essentially requires the encoder to produce a file that will play properly on the standard decoder (assuring that any MP3 file will play on any MP3 player).
However, within the broad limitations of "the standard model", each individual MP3
ENCODER has "discretion" about what information to discard.
So, if you encode the same original file on two different MP3 encoders, using the same exact settings, the output will be different,
AND MAY SOUND AUDIBLY DIFFERENT.
(Individual results are deterministic. If you encode the same file, using the same encoder, and the same settings, you will get the same result.)
The standard ensures that all MP3 files will play on your standard decoder - but it in no way ensures or even suggests that they will be the same.
(In fact, the standard was designed that way to allow, or even encourage, "improvements in the encoding technology".)
This specifically suggests that you should expect differences between encoders, and even between different versions of the same encoder, or the same encoder on different types of computers.
(It is worth noting, however, than most commercial programs use one of two or three readily available encoder program modules internally, so many do in fact produce identical results.)
(I don't know how this applied to AAC... although I believe the situation is similar.)
It's also not a good idea to simply assume that
ANY software works the way it should.
For example, while performing a reasonably accurate sample-rate conversion is mathematically not especially difficult, some software still manages to do it poorly.
There is a site that reviews various sample rate converters:
http://src.infinitewave.ca/
By the metric they chose, about half of the commercial SRC products available seem to do an accurate job of converting between sample rates with few noticeable artifacts, but the other half do a far less accurate job.
(Therefore, unless you actually test the particular one you plan to use, it is not safe to assume that a particular converter will perform well.)
Likewise, if you're planning to use FLAC files, it's not a bad idea to confirm that the converter you're using is converting them properly as well.
(Programmers make mistakes; and certain vendors may deliberately introduce colorations in a player or converter product that they believe constitute "an improvement".)
unless you expect flac to sound different from .wav, there is little cause for concern about lossy being converted to PCM. and the reason is simple, it's going to be done by the player anyway before sending PCM data to the DAC. so the only thing to look for is that the encoder decoder used to extract the lossy file is the same encoder decoder our usual audio player is using. which is always the case for me because I don't bother installing many codecs for a single format and just direct all my software toward the same stuff.