Some burning software will make CD audio discs from MP3s on the fly. That does involve a format change.
But if the CD was originally ripped using Windows Media Player's Lossless WAV settings, the wave files will be 44.1kHz/16-bit the same as CD audio. There will be no loss if those files are used to create a new CD.
My suggestion was to try to figure out if the .wav files were burned to a data CD, or if they were formed into a proper audio CD.
Pioneer PDP-5020FD, Marantz SR6011 Axiom M5HP, VP160HP, QS8 Sony PS4, surround backs -Chris
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