Gapless playback and transcoding

[simoncn]

MinimServer cannot transcode FLAC to FLAC. Even if it could, this would require more CPU power than transcoding FLAC to WAV because the FLAC would need to be unpacked to linear PCM (effectively the same as WAV), then transcoded, then repacked to FLAC.

Why is it important for you to transcode to 96 kHz? Most DACs upsample before converting digital to analogue. Have you done any comparisons using offline conversion of the same 44.1 kHz FLAC file to both 44.1 kHz WAV and 96 kHz WAV?