This blog post's title is a bit of a stretch! For starters, I almost exclusively use FLAC audio files for my primary music store, so my need to be able to handle other audio formats is not exactly great. Still less do I need to handle so many different audio formats that you could describe a tool that handles them all as truly 'universal'!
But I do have need to create MP3 copies of my FLAC music files -because I upload them to OneDrive and am able to play them from there on my phone. If I'm listening to music on my phone, it means I am visiting family, staying in a hotel, at an airport or on a train: so the loss of audio 'fidelity' inherent in the transition from lossless FLAC to lossy MP3 is tolerable. Those environments are not suitable for audiophile ears at the best of times! [...]