Lineage:
24 bit 48 khz Audience WAV + 24 bit 48 khz Soundboard WAV > Audacity 2.0.5 > files lined up by eye and ear, gain of SBD set to +2 dB, gain of AUD set to -2/-4 (Set One/Set Two) dB > Audacity 2.0.5 for tracking > 16 bit 44.1 khz WAV files > xAct > Flac