Здравствуйте, Виктор !

Ответ будет: нет, т.к. FLAC декодер отсутствует в спецификации, так же неизвестен максимально возможный размер поддерживаемых носителей.

Вся USB спецификация приведена ниже:

USB Interface
* About FAT
• Supports FAT16 and 32.
• Supports up to 499 files per folder.
• Supports up to 499 folders.
* MP3 decoder
• Supports MPEG Audio 1, 2 and 2.5.
• Supports Layer 1, 2 and 3.
• Supports sample rates 8 k, 16 k, 32 k, 11.025 k,
22.05 k, 44.1 k, 12 k, 24 k and 48 kHz.
• Supports bit rates 8 to 320 kbps and VBR (Variable
Bit Rate).
* WMA*3 decoder
• Supports WMA Ver. 9 standard.
• Does not support DRM.
• Supports sample rates 8 k, 16 k, 32 k, 11.025 k,
22.05 k, 44.1 k, 12 k, 24 k and 48 kHz.
• Supports bit rates 5 to 384 kbps and VBR (Variable
Bit Rate).
* AAC decoder
• Supports MPEG4 AAC-LC encoded by iTunes.
• Does not support DRM.
• Supports sample rates 8 k, 16 k, 32 k, 11.025 k,
22.05 k, 44.1 k, 12 k, 24 k and 48 kHz.
• Supports bit rates 8 to 320 kbps and VBR (Variable
Bit Rate).