FLAC (free lossless audio codec) is merely a lossless container. You could record a low bit rate mp3 into FLAC if you want. If you record a CD in FLAC it's simply a compressed copy but lossless, so same quality on playback, just consumes less space than a WAV file. FLAC if truly from a higher res origin may or may not be audibly superior to the CD quality....I wouldn't worry about hi-res and I don't. I do have some hi-res on optical disc (bluray)....