Lossless encoding cannot reverse a lossy source
MP3 removes some audio information to reduce size. FLAC can preserve the samples it receives without further lossy compression, but converting an MP3 to FLAC does not recreate the original studio recording. The output remains limited by the MP3's earlier encode.
This distinction matters in archives. A large FLAC made from MP3 may occupy much more space while containing no additional sound detail. Label it accurately as a converted copy so future listeners do not mistake it for a genuine lossless master.