Respectfully guys, I have to disagree with premise of this thread.
If you do an objective test, you’ll realise that there’s actually no difference. If there was indeed was difference, it would suggest that dCS folks have done a poor job with such a simple task of decoding FLAC without impacting sound quality. Do you really believe that? 
In any case, this isn’t just rhetoric, I’ve done the test before, and there’s even a thread about this just over a year ago, I recommend reading it in full (or from post #47 linked here);
The dCS architecture has FLAC decoding occurring on a separate compute board (S800) that’s isolated from the rest of the DAC. The integrated nature of the Rossini and Bartok makes independently analysing this Compute board tricky, but with the Vivaldi Upsampler and the dCS Network Bridge, it’s very easy prove objectively, beyond any doubt, that theres’ absolutely no difference to the decoded bitstreams regardless of the FLAC compression levels, and consequently, no difference to the sound quality.