24 bit question

Someone sent me a question late last night and I briefly looked at his file
this morning and couldn't figure out the answer, so I'm posting here.

A friend has a a ~275MB 24 bit, 48khz stereo wav file of rock music that
when compressed using flac level 8 gives a flac file under 110 MB in size.
When I dithered his file to 16/48 and converted that file to flac, the
resulting flac file was actually 2 MB *bigger* than the corresponding 24/48
flac file.  Does this make sense to anyone?

He says that his 24/48 files always compress to around the same size as the
same files converted to 16/48 or 16/44.1.  I couldn't give him an answer as
to why.

Does anyone have an answer?

Thanks,

Scott

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