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In the Forum: Didital Things
In the Thread: High Quality Music Server / CD player
Post Subject: Flac is not bit-perfectPosted by Amir on: 3/10/2017
designer of spectral audio and inventor of HDCD claims:
"Keith Johnson, inventor of HDCD, claims that only WAV files guarantee perfect sound reproduction which can’t be achieved with any compression, even lossless compression. He says that any file processing even in the digital domain alters it and that executing FLAC decoding affects the sound."

It seems just .Aiff , .Wav and .raw are linear PCM and no other format is bit-perfect .
https://en.m.wikipedia.org/wiki/Audio_Interchange_File_Format

Wav and aiff are the same but with minor difference in saving structure. Pcm data is the same in both aiff and wave.
http://www.hifi-advice.com/blog/audiophile-insights/digital-info/lossless-audio-flac/

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