>>26
FLAC is
lossless. This means that no matter what input stream you encode with it, when you decode it you get back the
exact same thing bit-for-bit (they even store a MD5 checksum of the uncompressed stream).
On another note, I don't know how you're going to get enough entropy to cover 32 bits of PCM out of a regular DAC that has probably 12 or 14 bits of resolution. I would suggest sticking to 8 bits.