Mahiruha:
Audio CD is 16Bit @ 44.1kHz. The moment you burn a CDR as an "Audio-CD", by default, it would be 16/44.1. WAV is also 16Bit @ 44.1kHz. So, to any FLAC files, if you select to convert to WAV or Audio-CD, irrespective of the original resolution, it will output to 16Bit 44.1kHz.
Linn Records sell their recordings in the following manner:
1. Compact Disc at GBP 13
2. CD Quality 16Bit 44.1kHz FLAC at GBP 10
3. CD Quality 16Bit 44.1kHz WMA at GBP 10
4. STUDIO MASTER 24Bit 88.2kHz FLAC at GBP 18
5. STUDIO MASTER 24Bit 88.2kHz WMA at GBP 18
6. MP3 320K at GBP 8.00
Since I purchased Studio Master paying a higher price, making an Audio-CD where the 24Bit 88.2kHz would become 16Bit 44.1kHz is foolish and a loss. Hence, it was burnt on a DVD-R to make a "DVD-Audio" or DVD-A, retaining 24Bit 88.2kHz that Universal players can read.