according to microsoft, bits-per-sample must be either 8 or 16 for type 1 (which is wave_format_pcm). for 24bit pcm, wave_format_extensible must be used. see https://msdn.microsoft.com/en-us/library/windows/desktop/dd390970(v=vs.85).aspx
flac.exe -d 24bit.flac 24bit.wav does NOT create 24bit wav with WAVEFORMATEXTENSIBLE
forgot to add: OS windows10 pro 64bit
does not work with firefox and handbrake after changing to nvidia