This is true almost all of the time. The only time it might make sense is if you have a lower bitrate audio file in a high quality format like WAV. For example, it might make sense to convert a 96 kbps WAV file to MP3, but only if you choose a bitrate of 192 kbps or higher. The higher bitrate on the MP3 file will allow it to maintain the same quality as the WAV file, even though it is a lower bitrate. YouTube to MP3 Converter Download and convert YouTube videos to MP3, WAV, and MP2 files.
Convert flac to wav read this:
flac to wav converter free online establish publish flac2wav freeware Mr