As far as research has shown, its quite difficult to differentiate between 320kbps mp3 and flac unless you are dogbert
Cowon player/5.5G ipods with rockbox can play FLAC's AFAIK. But the point is you really won't need flac in the car (thats just my view).
not sure if there has been any research but then again dont believe everything on the internet. as per that the world should have ended 32 times by now (32 failed end of the world predictions for the year 2000)
there is a difference between Mp3 and Lossless as the algorithm does remove any sounds which it feels sound "similiar" and hence cannot be differentiated and then compresses the files. the end result at least to me is that harmonics get lost. eg try noticing the treble like small bells etc ..thats where i find the most differences where the sound becomes Hollow and without body..slightly tinny.
the Ape format has even better compression for a lossless file in terms of size and plugins to play it are available in most players on Windows.. but one problem with Ape/flac is that they are compressed and the playing software has to decompress and then play while a wav is uncompressed . but no one seems to have noticed any difference unless of course the cpu is really old !
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