this post was submitted on 23 Oct 2023
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WAV and FLAC are both lossless, the reason people use FLAC is because WAV doesn't (or didn't) have good support for tags and FLAC has lossless file compression while WAV usually is uncompressed. There isn't any sort of "upscaling" that is done.
Personally, I think a quality v0 or 320kb/s MP3 is perfectly fine for listening but I'm always going to prefer storing lossless audio so I can convert the files to whatever format I want/need. I've moved around between MP3, AAC, and Opus for different devices and if I didn't have the FLAC files I would either have to redownload files or do lossy to lossy transcodes