assumeably the wrost thing to do for the listening is encode with flac and not know all the possible steps for quality. listening needs the right encoding so a little thing i tried to get the quality really good so far is currently with flac i used custom options with signal processing option for sample rate converter with a setting of sample frequency setting up to 192 khz for the custom window apodization settings. then i reencoded down to 44 khz with zero compression flac setting. i read up on where i could find some examples and material for custom window apodization on google and all i found was some not so pin point things and no real focus on the setups but i did find a tip where some person encoded first up to high same frequency and went back down to 44 khz again or something along the line of logic for setting up the encoding for the files.