I agree that the additional compression is minor for 16 bit files. However, with 24 bit files, the difference is much larger. I've downloaded 24 bit file sets from etree, seen that they were compressed with an older version of FLAC, then gone FLAC > WAV > FLAC v1.2.1, and I've seen file size savings of hundreds of MB. In one case, a YMSB show that was originally comrpessed with v1.1.0 (what CD Wave used to use until the most recent version), it was a ~700 MB difference across the whole show. Certainly not what I would call negligible.