Hi!
Besides the idea that HiRes audio files are nonsense for end users, according to
Xiph.org, what you feel about wav vs flac could not be entirely placebo. And maybe it has nothing to do with bigger resolution increasing your hearing perception.
I saw a TV article long time ago, here in Brazil, about differences between printed photographs of different resolution taken from not professional grade digital cameras, just the common ones, but of good models from leading companies. Now a brief pause to human perception and practical use of photos. I know head-fi is a music website, so give some trust.
The common sense (at least for those who holds some mature knolege about photography) is that, above 4 mega pixels, no one can tell any differences on identical printed photos ranging from 10X15 cm up to 24X30 cm (which are common photo printing sizes) and anything above 8 megapixels is only designated to studios professionals, who will manipulate tiny details on the images, or for billboard printing, where pixels are really going to pop up, but which is not the case of 99,98% of end users of digital cameras.
Back to the article, besides it wasn't performed on scientific basis, nor it used a so big volunteer universe, it was lead avoiding placebo issues, and it was IMO a serious and a conclusive small survey. People was asked to tell which photograph looked better from the other identical but in different resolution. They didn’t know which one. The photos was taken in 8Mpx and in 12Mpx and printed in very big sizes (I believe they were 24X30 cm). Surprisingly, the majority of the volunteers did found the 8Mpx ones better than the 12Mpx ones. What the heck!
The explanation given by specialists was that in higher (actually the biggest for the models) resolution the CCDs ran super heating, creating noise on the captured images due to complex imaging processing load on the processor and thus demanding extra power, thus creating extra heating. Though it is a safe operational condition to the equipment, it is not totaly inoffensive to the final result.
Back again to the thread, the complex process involved in decompressing a big flac file into a decompressed PCM playback (which is a wav file) maybe creates some unwanted and undetected and unavoidable noise to the output that goes to the amp. It’s not rocket science, just my interpretation of something totally related.