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FLAC is a codec that compresses a lossless audio file. These files are often used in professional recording studios. However, this format implies some compression of information, so the same song in FLAC format can take up to half less memory than the original CD. And if, for example, you copy music from a CD into this format, it will not differ in any way from the original, regardless of its bit rate or frequency range. The compression ratio and bit rate vary depending on the complexity of the material to be compressed - for example, singing with a guitar lends itself to compression better than recording a symphony orchestra. FLAC is often used to create audio collections and are used for listening on premium equipment.
The WMA extension is a proprietary audio file compressed using Windows Media Compression. It is a proprietary format developed by Microsoft. This file is both an audio codec and an audio format. This file format was created by Windows to compete with other popular compressed audio formats. We must pay tribute to Microsoft: using their virtually unlimited resources, they have achieved the implementation of support for their brainchild in almost all hardware and software players. Microsoft has implemented support for DRM in WMA, a digital copyright management system that allows you to sell protected songs using special services. There are many WMA sub-formats, including WMA Pro, a lossy codec that supports high-resolution audio; WMA Lossless, a lossless codec that compresses audio without losing quality; and WMA Voice, a lossy codec designed for applications that support voice playback.