I'm scratching my head over why people are saying the FLAC sounds better than the CD. You'd think they made the FLAC files from the CD, but if it is better that would suggest they must have come from a different source.
I don't know whether or not they were ripped from a CD but, having done some digging, I've found out why they can still sound better. Here's a specific description (from Linn forums):
"On a CD, the player has to correct "real time" any errors from little scratches etc, also the moving parts (drive) may cause distortions.
if you rip to FLAC, the ripper (assuming you use a good one) will take all the time it needs to read and re-read - and re-read again - "difficult" areas on a CD, until it is sure it is bit-perfect. Only then it moves on. Therefore, the streamer can concentrate on playing back this perfect file and doesnt need to error-correct anything. On top, there are no moving parts in a streamer that may have an adverse impact on the sound."
This would explain why the flac files sound just that little bit better than the CD - at least to me they do. And I mean the actual CD, not a rip. Having said that, I also used a different player (VLC) so that may have enhanced the sound also over WMP.