No.

Files encoded in WAV or AIFF do not inherently sound better than FLAC. All three formats can store audio in a lossless format, meaning they preserve the original quality of the recording without degradation. The key difference lies in how the data is handled.

WAV and AIFF are uncompressed formats that store audio data exactly as recorded. This ensures the highest fidelity but results in significantly larger file sizes. FLAC, on the other hand, uses lossless compression to reduce file size while maintaining identical audio quality. When decompressed during playback, a FLAC file is bit-for-bit identical to the original WAV or AIFF file. Therefore, there is no audible difference between these formats under the same playback conditions.

Despite identical sound quality, these formats serve different purposes. WAV and AIFF are widely used in professional audio production due to their compatibility with digital audio workstations (DAWs) and older hardware. AIFF, favored in Apple ecosystems, supports metadata better than WAV, but both are less robust in metadata handling compared to FLAC.

FLAC is ideal for music libraries and archiving because it saves storage space without compromising quality. It also supports extensive metadata, making it practical for organizing music collections. However, FLAC may not be natively supported by some legacy devices.

Ultimately, the choice between these formats depends on your needs. For studio workflows, WAV or AIFF may be preferable for their simplicity and compatibility. For personal listening or archiving, FLAC is more efficient. Regardless of the format, there is no difference in audio quality if the source files are the same.