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Respect to anyone still managing a library of mp3s
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You're bang on with everything but this, if you're getting FLACs from the source, you may be getting higher quality than CD which is 16-bit 44.1khz. I've got many 24-bit 96khz FLACs in my collection
Your last point about Bluetooth is such a great one though. Recompression of already compressed audio is a much worse end result than compressing uncompressed audio one time (and before anyone says it, basically no one is listening to lossless Bluetooth audio)
Fair point with the higher bit depths and sampling rates, I just figured there was no point in overcomplicating it when it seemed there was already some form of misunderstanding.