eac3to can't detect this FLAC track but madFLAC Source accepts it and is decoded fine with ffdshow.. well, apart from time issue.
http://www.stfcc.org/misc/departed.flac
Only thing I can do is make a graph of madFLAC Source -> ffdshow audio decoder -> Dump, then use eac3to to convert that PCM track to FLAC. :P