Hi BoredSysAdm,
My question was mostly academic. I'd watched some guys talking on youtube videos stating that there is no audible difference in quality when listening to 320 bitrate audio files (vs flac)
The question (maybe I should have qualified), was factoring in "all things being equal". So, from your perspective, taking the original master recording, converting to FLAC, then also converting another copy from the same master but converted to 320 bit rate, and if I did a double blind test on a pair of reference speakers of your choosing, with ideal room acoustics, using the best amp and receiving in the solar system, is there actually an improvement by listening to the FLAC version of the music file. Sorry if my reply is a bit over the top, just emphasizing all things being equal