The application lies within Audio & Video Tools, more precisely General. This free Mac app is a product of FLAC.
From the developer:
This is a FLAC plugin for QuickTime based on the OggVorbis plugin by Steve Nicolai from the qtcomponent project.
You may want to check out more Mac applications, such as MacX QuickTime Video Converter Free Edition, 4Easysoft Mac QuickTime Video Converter or Bigasoft FLAC Converter, which might be related to QuickTime FLAC Plugin.
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