Вынужден признать, что я был не прав.

Собственно, нужно обновлять свои знания, что я забыл сделать.

$ file 1.wav
1.wav: RIFF (little-endian) data, WAVE audio, Microsoft PCM, 32 bit, stereo 44100 Hz
$ flac -V -- 1.wav

flac 1.4.3
Copyright (C) 2000-2009  Josh Coalson, 2011-2023  Xiph.Org Foundation
flac comes with ABSOLUTELY NO WARRANTY.  This is free software, and you are
welcome to redistribute it under certain conditions.  Type `flac' for details.

1.wav: WARNING: legacy WAVE file has format type 1 but bits-per-sample=32
1.wav: Verify OK, wrote 5540834 bytes, ratio=0,262
$ flac -dV 1.flac -o 2.wav

flac 1.4.3
Copyright (C) 2000-2009  Josh Coalson, 2011-2023  Xiph.Org Foundation
flac comes with ABSOLUTELY NO WARRANTY.  This is free software, and you are
welcome to redistribute it under certain conditions.  Type `flac' for details.

1.flac: done        
$ file 1.wav
1.wav: RIFF (little-endian) data, WAVE audio, Microsoft PCM, 32 bit, stereo 44100 Hz
$ file 1.wav
1.wav: RIFF (little-endian) data, WAVE audio, Microsoft PCM, 32 bit, stereo 44100 Hz
$ ffmpeg -i 1.wav -f s16le -acodec pcm_s16le 1-pcm.wav
  libavutil      58. 29.100 / 58. 29.100
  libavcodec     60. 31.102 / 60. 31.102
  libavformat    60. 16.100 / 60. 16.100
  libavdevice    60.  3.100 / 60.  3.100
  libavfilter     9. 12.100 /  9. 12.100
  libswscale      7.  5.100 /  7.  5.100
  libswresample   4. 12.100 /  4. 12.100
  libpostproc    57.  3.100 / 57.  3.100
[aist#0:0/pcm_s32le @ 0x5b01b2c5d040] Guessed Channel Layout: stereo
Input #0, wav, from '1.wav':
  Duration: 00:01:00.00, bitrate: 2822 kb/s
  Stream #0:0: Audio: pcm_s32le ([1][0][0][0] / 0x0001), 44100 Hz, 2 channels, s32, 2822 kb/s
Stream mapping:
  Stream #0:0 -> #0:0 (pcm_s32le (native) -> pcm_s16le (native))
Press [q] to stop, [?] for help
Output #0, s16le, to '1-pcm.wav':
  Metadata:
    encoder         : Lavf60.16.100
  Stream #0:0: Audio: pcm_s16le, 44100 Hz, stereo, s16, 1411 kb/s
    Metadata:
      encoder         : Lavc60.31.102 pcm_s16le
[out#0/s16le @ 0x5b01b2c21bc0] video:0kB audio:10336kB subtitle:0kB other streams:0kB global headers:0kB muxing overhead: 0.000000%
size=   10336kB time=00:00:59.98 bitrate=1411.5kbits/s speed= 233x  
$ ffmpeg -i 2.wav -f s16le -acodec pcm_s16le 2-pcm.wav
  libavutil      58. 29.100 / 58. 29.100
  libavcodec     60. 31.102 / 60. 31.102
  libavformat    60. 16.100 / 60. 16.100
  libavdevice    60.  3.100 / 60.  3.100
  libavfilter     9. 12.100 /  9. 12.100
  libswscale      7.  5.100 /  7.  5.100
  libswresample   4. 12.100 /  4. 12.100
  libpostproc    57.  3.100 / 57.  3.100
Input #0, wav, from '2.wav':
  Duration: 00:01:00.00, bitrate: 2822 kb/s
  Stream #0:0: Audio: pcm_s32le ([1][0][0][0] / 0x0001), 44100 Hz, stereo, s32, 2822 kb/s
Stream mapping:
  Stream #0:0 -> #0:0 (pcm_s32le (native) -> pcm_s16le (native))
Press [q] to stop, [?] for help
Output #0, s16le, to '2-pcm.wav':
  Metadata:
    encoder         : Lavf60.16.100
  Stream #0:0: Audio: pcm_s16le, 44100 Hz, stereo, s16, 1411 kb/s
    Metadata:
      encoder         : Lavc60.31.102 pcm_s16le
[out#0/s16le @ 0x604c8ddbfbc0] video:0kB audio:10336kB subtitle:0kB other streams:0kB global headers:0kB muxing overhead: 0.000000%
size=   10336kB time=00:00:59.98 bitrate=1411.5kbits/s speed= 318x
$ sha1sum 1-pcm.wav
ce2b758ae1e7529492e9db655dfbc735f287f236  1-pcm.wav

$ sha1sum 2-pcm.wav
ce2b758ae1e7529492e9db655dfbc735f287f236  2-pcm.wa

Так что да, в этой битве анонимов я проигрываю вчистую