When you download or stream "One Of These Nights" in a FLAC format—specifically at a high sample rate like 88.2kHz—you are capturing a much broader dynamic range than a standard CD (44.1kHz) or a compressed MP3.

While you cannot hear a 30 kHz tone, the presence of those ultrasonic frequencies affects the time domain and the phase relationship between harmonics. When your DAC filters out high-frequency noise, a lower sample rate (44.1) requires a steep, damaging "brick wall" filter that causes pre-ringing (audible as a "smear").