FLAC is encoded, rather than a direct data copy and put in a different container, so samples rates do kinda make sense. But I've never played with FLAC so I don't really know.

From the second, lengthy tutorial above:
  :/

Given the option of a sample rate, what do I go for if a 'same as source' isn't available? I'm doing all this from memory, so I'll screenshot the relevant stuff tonight.

OIC. I only rip to ALAC using iTunes. It doesn't give bitrate options. But that may simply be Apple trying to keep it simple for the dumbarses. Like me.

Here's the thing. Sample rate and bits per sample all affect file size as you'd expect. I've been using the highest settings, which unsuprisingly chuck out the biggest files sizes.

 

Surely you want the settings to match the source material?

But which one?

From what I can tell the bitrate doesn't matter. It will still be lossless. The only thing that changes with a lower bitrate is the time it takes to encode.

Your sauce file isn't working. But you want to have the same sample rate at the original material. No point going higher.

Yep, the thing now is to find where I find the place that that info can be found.