[rolly]

Scenario:
A 320kbps .mp3 file is on the hard drive.

This file is converted to .flac,saving the original .mp3.
There are now two files:
1. 320kbps .mp3(the original source)
2. .flac copy of the 320kbps .mp3

Now if a conversion is wanted to 128kbps .mp3,or 256kbps .mp3,or to .ogg,or to .mp4,whatever have you,does it matter which file you use for the best quality of the new converted file?
The .flac or the 320kbps .mp3?

To rephrase.
If the .flac copy is a lossless copy of the original lossy .mp3,wouldn't the quality of the file still be equal?
I'm not talking about the quality of the format,but rather the quality of the file.
A tricky question because,sure,.flac is certainly a better lossless format than the lossy mp3 format.
But it is still nothing more than a lossless copy of the lossy mp3.

Purpose:
If your only source of the track testsong.mp3 is a 320kbps mp3 file,is it a waste of time to convert to flac first before converting to other formats and bitrates?
Or would the quality of the conversion be the same if you just use the original in the first place,the 320kbps mp3?