One thing that I wonder about in all this is pre-emphasis. All the Sony portable DAT recorders, like the PCM-F1-type recorders before them, recorded with a prescribed 10 dB shelving treble boost with inflection points at 3.183 kHz and 10.610 kHz (50 and 15 μsec "time constants"). This helped overcome the noise of early A/D converters. The recording on tape, and the S/P-DIF data stream coming out of the digital output on playback, had a flag bit set, which indicated that any playback equipment needed to correct this pre-emphasis by rolling off the treble according to the inverse of the same curve.
But this flag bit has no counterpart in a .wav file, the practice has faded out as converters have improved over the decades, and with that, awareness of the issue has faded as well. If you transfer a pre-emphasized recording to a .wav file, you need to be clearly aware that it's been treble-boosted by some 10 dB in the top 2-3 octaves, and deal with it accordingly. You could burn audio CDs from that data and set the pre-emphasis flag in the process; any proper CD player should see that flag and engage its de-emphasis circuit to give you back the original sound. (They do not all do so equally well.) Or there are programs that can remove the pre-emphasis from a .wav file, a process which should give you most if not all of the originally intended noise reduction effect; that's how I prefer to handle my old PCM-F1 and DAT recordings; it's closer to being foolproof.
But if you (or someone else in the future who may not know that this issue even exists) simply play(s) back pre-emphasized wave audio data without de-emphasis, it will be bright/harsh sounding relative to the original signal. I was surprised to read this thread without seeing any reference at all to this issue. It needs to be handled judiciously.