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Re:FLAC – Format overview by TonyTrapp on Monday September 05, 2022 @05:54PM (#32729942)
Audiochecker (https://archive.org/details/Audiochecker.v2.0.Beta.Build.457) is amazingly good at detecting WAV/FLAC that is really just a re-encoded from MPEG. It's specific to MPEG though, so it wouldn't be able to detect e.g. Vorbis converted to FLAC.
Re:FLAC – Format overview by pabs3 on Tuesday September 06, 2022 @12:24AM (#32732817)
Looks like that uses aucdtect:

http://tausoft.org/wiki/aucdtect

I wonder if there is any open source implementation of the algorithm it uses.

http://tausoft.org/wiki/True_Audio_Checker_Algorithm