My 8G Clip, fw 2.01.32, will show but not play 44.1 kHz 16 bit mono FLACs (compression level 5). The same as MP3 works fine.
Workaround: Convert to stereo with identical channels. Then it plays fine, at the same file size as before (as FLAC will notice that there’s no difference between the channels).
Still, it’s a bug that should be fixed.
I had a similar problem with mono ogg-vorbis files stuttering. Stereo was fine, mono was bad. The clip was brand new with the latest firmware applied. I was able to solve it by reinstalling the firmware using the MSC approach (not the Windows firmware updater) detailed in the first post of this forum:
http://forums.sandisk.com/sansa/board/message?board.id=clip&thread.id=15109
Now I can play mono ogg-vorbis without problem.
Perhaps the FLAC case can also be solved in this way?