There has been a lot of controversy over the years about whether WAV conversions to FLAC are exact duplicates and sound exactly the same. It's Ears vs Math. Which do you subscribe to? The Crew at Blue Coast Records believes there is a difference after doing dozens of blindfold listening tests over the last decade. Why is this important to DSD listeners? Understanding how to do a blindfold listening test is complicated. Included in this article are methods how you can have a blindfold listening party to test for your own ears.