So I have played with a few..
Aimersoft DRM Media converter (
Daniusoft Digital Media Converter) seems very good. In my initial tests, I was surprised to find that wen I tell it convert my 192WMA files form Zune to 192WMA(9) the files sizes were mostly exact when done, only a few were off by .01mb. I could not tell the difference in quality over my ATH-AD900 cans. both on amp, and off the sound card (crudy x-Fi with oAmp upgrades, cap upgrades and some shielding.) It was slow.... but I was able to leave it in the background while doing other stuff, and it did not effect the encoding quality. I noticed it looses the sound track number on the tag. but its in the filename so who cares.. This doesnt matter to me anyway, my ditgial playback devices dont care when im on shuffle.
Audials 8 (
Tunebite), I did not like for every major reason. Interface was horrid. The multiple sound card thing got the job done faster, but if I was doing anything else on the PC, the songs would get pops and skips in them (NOT GOOD!) Yea it was fast as hell. But who cares about speed when quality is sacrificed. (just like encoding video with cuda... blaaa) It did keep all the tag info 100%.
BTW: I gave up on lossless audio a long time ago, its to much of a pain to deal with getting. And CDs are too expensive. East to get WMA192 is my file of choice.