Erik de Castro Lopo bb75073428 flac: Use WAVEFORMATEXTENSIBLE when bps != (8|16)
When decoding to WAV, the legacy wFormatTag of WAVE_FORMAT_PCM should
only be used if the bitwidth is 8 or 16. For all other bitwidths,
use WAVEFORMATEXTENSIBLE.

Two of the test programs/scripts also needed updating.
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