ffmpeg flac does actually support up to 192k sample rates, and my test file seems...
treeae07f0cecb051e834d9eb7bf925115d5731204d2
drwxr-xr-x - android
drwxr-xr-x - apps
drwxr-xr-x - backdrops
drwxr-xr-x - bootloader
drwxr-xr-x - docs
drwxr-xr-x - firmware
drwxr-xr-x - flash
drwxr-xr-x - fonts
drwxr-xr-x - gdb
drwxr-xr-x - icons
drwxr-xr-x - lib
drwxr-xr-x - manual
drwxr-xr-x - rbutil
drwxr-xr-x - tools
drwxr-xr-x - uisimulator
drwxr-xr-x - utils
drwxr-xr-x - wps