There is a thread on the Naim Forum at present about an event at Signals recently where they did dems of the new psu regulators. As part of the event they used the new NDS and did a dem to show that wav sounds better than flac. If they are both lossless how can that be???
Because Naim can't make a competent streamer. I find it unbelievable that they blame the format, rather than their own inability to transduce any lossless format equally. You simply cannot say "WAV sounds better than FLAC" - all you can say is that a Naim NDS can't play FLAC as well as it ought to. Their story is that the (trivial) amount of processing that decoding FLAC requires causes extra work for the CPU which puts noise into their DAC and loads the power supply. Why can't they screen the DAC better? What is the power supply running so close to its limit? WAV requires twice the amount of network traffic than FLAC. Why doesn't this cause extra noise?