FLAC (Free Lossless Audio Codec) is a file format. "24-96" refers to 24-bit depth and a 96 kHz sampling rate. While SACD uses DSD, most high-end digital audio players (DAPs) and computers cannot play native DSD files easily. Therefore, audiophiles often to extract the DSD stream and convert it to 24-bit/96kHz PCM FLAC .
Kind of Blue was famously remastered for SACD by legendary engineer at Sony’s Battery Studios. This SACD release is widely considered the second-best the album has ever sounded (second only to the original 1959 vinyl pressings). Miles Davis - Kind Of Blue -1959- FLAC 24-96 SACD
The SACD edition includes a silent pregap before “So What.” You might want a .cue file that preserves: FLAC (Free Lossless Audio Codec) is a file format