It works for me but I can’t find evidence of it being officially supported so I’m concerned it may not work for everyone.
Answers:
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Method 1
Yes, the flac audio format is supported. See the doc block for the function wp_get_mime_types() (and other mentions).
/**
* Retrieve list of mime types and file extensions.
*
* @since 3.5.0
* @since 4.2.0 Support was added for GIMP (.xcf) files.
* @since 4.9.2 Support was added for Flac (.flac) files.
* @since 4.9.6 Support was added for AAC (.aac) files.
*
* @return string[] Array of mime types keyed by the file extension regex corresponding to those types.
*/
function wp_get_mime_types() {
Whether the visitor’s browser supports it is a completely different question and not in WordPress’ hands.
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